Form 6744 is the Internal Revenue Service (IRS) booklet that holds the paper certification tests, retests and answer sheets for volunteers in the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. This edition is for 2026 returns. Volunteers use it to certify in Volunteer Standards of Conduct, Intake/Interview and Quality Review, and the tax law and specialty courses. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the original at irs.gov.
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What is 6744?
Form 6744, VITA/TCE Volunteer Assistor's Test/Retest, is the IRS booklet of certification tests, retests and tear-out answer sheets that volunteers in the VITA and TCE free tax preparation programs use to certify for 2026 returns, in place of taking the tests online.
The booklet opens with the Volunteer Standards of Conduct (VSC #1 to VSC #6) and the consequences of breaking them. It then gives instructions for taking the test, a table of certification tests with their estimated completion times and minimum scores, and the answer sheets. The questions follow: the Volunteer Standards of Conduct test, Intake/Interview and Quality Review, Site Coordinator, Basic, Advanced, Military, International, Foreign Student and Over-the-Phone Interpreter tests, each with a retest.
The certification tests are open book, use tax year 2026 values and are meant to be taken on your own. The tax preparation scenarios refer to a draft Form 13614-C, Intake/Interview and Quality Review Sheet, which is printed in the booklet, and the booklet also reproduces Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs. Updates to the training materials are in Publication 4491-X, VITA/TCE Training Supplement.
Beginning Filing Season 2026, all volunteers must register and certify through Link & Learn Taxes. Volunteers who prefer the paper test may use Form 6744 but must transcribe their answers into Link & Learn Taxes.
Who needs to file 6744?
VITA and TCE volunteers who choose to take their certification test on paper use Form 6744. The VSC test is for all volunteers, including those who do not prepare returns.
Other certifications depend on the volunteer's role:
- Intake/Interview and Quality Review: all tax law certified volunteers, site coordinators, quality reviewers and instructors.
- Tax law and coordinator certifications: Foreign Student, Site Coordinator, Basic (recommended for volunteers with 0-1 years of experience) and Advanced (recommended for two or more years).
- Optional specialty courses: Puerto Rico Level I (requires Basic or Advanced), Puerto Rico Level II (requires Puerto Rico Level I), Military and International (each requires Advanced), and Over-the-Phone (OPI) Services (requires the Volunteer Standards of Conduct).
Volunteers who answer tax law questions, teach tax law, prepare or correct returns, or conduct quality reviews must also certify in tax law before signing Form 13615. Volunteers who would rather test online can use Link & Learn Taxes; the booklet says its online scenarios match the booklet.
When to file 6744
The VSC certification test is an annual requirement: every VITA/TCE volunteer must pass it each year and sign and date Form 13615 before volunteering at a VITA/TCE site. Return preparers, quality reviewers, coordinators, client facilitators and tax law instructors must also certify in Intake/Interview and Quality Review, and volunteers who work with tax law must certify in tax law before signing the form.
This edition covers 2026 returns and its answers use 2026 values, so do not use prior year software for it. Volunteers who do not pass can review the course material and try again. Form 6744 sets no separate submission date; the minimum score for each test is printed in the booklet.
Documents you need
- Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, completed and signed after you pass the required certifications; give it to your instructor, Site Coordinator or other VITA/TCE volunteer contact.
- Government-issued photo identification, shown to the approving official, who must confirm your identity, name and address before Form 13615 is valid.
- The Test Answer Sheet or Retest Answer Sheet, only if you are submitting the paper test to your instructor for grading instead of entering answers in Link & Learn Taxes.
- Your reference materials and course book, which you may use during the open book test; they are not submitted.
How to fill out 6744
Choose the certification test
Use the Certification Tests table to pick the test for your role: Volunteer Standards of Conduct, Intake/Interview and Quality Review, Site Coordinator, Basic, Advanced, Foreign Student, or an optional specialty course. Check each course's prerequisite and minimum proficiency.
Decide between paper and online
If you will enter answers in Link & Learn Taxes at linklearncertification.com, do not use the answer sheet. Use the paper sheet only if you are submitting the paper test to your instructor for grading.
Enter your name on the answer sheet
Write your name on the Name line at the top of the Test Answer Sheet, or the Retest Answer Sheet if you are retaking a test.
Prepare your references and software
Gather your course book and reference materials, since the test is open book. For return preparation scenarios, use the tax year 2026 Practice Lab and the draft Form 13614-C included in the booklet.
Answer the questions on your own
Read each interview note and question carefully and use 2026 values. Round to the nearest dollar, and enter whole numbers only where a question says so.
Record answers by question number
Find the section heading that matches your test on the answer sheet and write each answer next to its question number, such as Basic Scenario 1 or Military Scenario 3.
Total your correct answers
Fill in Total Answers Correct and compare it with the printed passing score, for example 8 of 10 for the VSC test or 24 of 30 for Basic.
Transcribe answers into Link & Learn Taxes
If you took the test on paper, enter your answers in Link & Learn Taxes so your certification is recorded there.
Complete Form 13615
After you pass, complete Form 13615, including your certification levels, and sign and date it. The coordinator, sponsoring partner, instructor or IRS contact then verifies your photo ID and signs.
Review and download the completed PDF
Check your name and each answer against the question numbers, then download or print the completed PDF from FillingPDF and give it to your instructor only as directed under How to submit.
How to submit 6744
Form 6744 is not mailed to the IRS. Your results go through your instructor, Site Coordinator or other VITA/TCE volunteer contact, and through Link & Learn Taxes.
- Link & Learn Taxes: register and certify at linklearncertification.com. If you take the paper test, transcribe your answers there to meet the requirement that all volunteers certify through it. If you enter answers online, do not use the paper answer sheet.
- Paper answer sheet: use the tear-out Test Answer Sheet or Retest Answer Sheet only if you are submitting the paper test to your instructor for grading. Your instructor will tell you where to send it.
- Form 13615: after you pass the required certifications, give the completed and signed Form 13615 to your instructor, Site Coordinator or other VITA/TCE volunteer contact as directed. The form is not valid until the approving official confirms your identity, name and address with government-issued photo identification and signs and dates it.
Do not submit the entire test booklet unless directed. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using the tear-out answer sheet when you are entering your answers in Link & Learn Taxes; the sheet says not to use it in that case.
- Skipping the transcription of paper answers into Link & Learn Taxes, which every volunteer must still do to certify.
- Submitting the entire test booklet when you were not directed to do so; the instructions say to hand in Form 13615, not the booklet.
- Practicing or answering with prior year software or 2025 values; the 2026 test needs tax year 2026 values and the 2026 Practice Lab.
- Taking the test in a group or with outside help instead of on your own, which the booklet says is a disservice to the taxpayers you serve.
- Signing Form 13615 before passing the tax law or Intake/Interview and Quality Review certifications your role requires.
- Treating Form 13615 as valid before the approving official confirms your identity, name and address with government-issued photo ID and signs and dates it.
- Taking a specialty course without its prerequisite, such as Military or International without Advanced, or Puerto Rico Level II without Level I.
- Not rounding answers to the nearest dollar, as the test instructions direct.
Frequently asked questions
What is Form 6744 used for?
Form 6744 is the IRS booklet of VITA/TCE volunteer certification tests, retests and answer sheets for 2026 returns. Volunteers use it to take the Volunteer Standards of Conduct, Intake/Interview and Quality Review, tax law and specialty tests on paper instead of online.
Do I have to use Form 6744 to certify as a VITA/TCE volunteer?
No. Beginning Filing Season 2026 all volunteers must register and certify in Link & Learn Taxes. You may take the paper test with Form 6744 if you prefer, but you must transcribe your answers into Link & Learn Taxes.
What score do I need to pass the Volunteer Standards of Conduct test?
You must answer 8 of the 10 questions correctly. The test is annual and applies to all volunteers, including those who do not prepare returns. Intake/Interview and Quality Review also needs 8 of 10, while Basic needs 24 of 30 and Advanced 28 of 35.
Where do I send my completed Form 6744 answer sheet?
Your instructor tells you where to send the Test Answer Sheet for grading; use it only if you are giving the paper test to your instructor. Do not submit the entire booklet unless directed. If you enter answers in Link & Learn Taxes, skip the sheet.
Can I fill out Form 6744 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit or grade anything; your results go through your instructor and Link & Learn Taxes.
What do I do after I pass the tests?
Complete and sign Form 13615, Volunteer Standards of Conduct Agreement, and give it to your instructor, Site Coordinator or other VITA/TCE contact. It is not valid until that approving official confirms your identity, name and address with government-issued photo ID and signs it.
Is the Form 6744 test open book?
Yes. You may use your course book and any other reference material you will use as a volunteer. The booklet still asks you to complete the test on your own, using tax year 2026 values and rounding to the nearest dollar.
What happens if I fail a test in Form 6744?
You may review the course material and try again. The booklet includes retest questions for each certification test. The retests use the same passing scores as the original tests, such as 8 of 10 for the VSC retest.
Which specialty courses need a prerequisite?
Military and International require Advanced certification, Puerto Rico Level I requires Basic or Advanced, Puerto Rico Level II requires Level I, and Over-the-Phone (OPI) Services requires the Volunteer Standards of Conduct certification.
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