IRS Publication 5325 – IRS Forms, Instructions, Pubs 2026 – In the world of volunteer tax assistance, staying compliant and well-prepared is key to providing accurate help to taxpayers. IRS Publication 5325, titled “Fact Sheet: Filing Season Training for SPEC Partners and Volunteers,” serves as a crucial resource for those involved in the Stakeholder Partnerships, Education and Communication (SPEC) programs. This fact sheet outlines the training requirements necessary for a successful filing season, ensuring that volunteers and partners deliver high-quality service through programs like Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE). Updated as of December 2025, this publication helps new and returning participants meet certification standards and maintain program integrity.
Whether you’re a site coordinator, volunteer tax preparer, or partner organization, understanding the details in IRS Publication 5325 can streamline your preparation process. In this article, we’ll break down its purpose, who it’s for, key training components, certification steps, and additional resources to help you optimize your involvement in free tax help programs.
What Is SPEC and Why Does Training Matter?
The IRS’s SPEC division oversees partnerships that educate taxpayers and facilitate free tax preparation services. Through VITA and TCE, volunteers assist low-to-moderate income individuals, seniors, people with disabilities, and limited English speakers in filing their returns accurately and claiming eligible credits like the Earned Income Tax Credit (EITC).
Training is non-negotiable because it ensures compliance with IRS standards, protects taxpayer privacy, and minimizes errors. Poorly trained volunteers could lead to incorrect returns, audits, or missed refunds. IRS Publication 5325 specifically focuses on filing season training, emphasizing that all participants—from greeters to advanced preparers—must complete mandatory courses to certify their skills. This aligns with broader quality site requirements outlined in related publications, helping sites operate efficiently and ethically.
Purpose of IRS Publication 5325
The primary goal of Publication 5325 is to provide a clear fact sheet on the training needed for SPEC partners and volunteers ahead of the tax filing season. It details the “who, what, when, and how” of preparation, including links to online platforms and testing.
According to IRS resources, this fact sheet addresses updates for the current year, such as any changes in tax law or certification processes. It stresses that training is essential for maintaining the trust and effectiveness of VITA/TCE sites. For instance, it references the Link & Learn Taxes (LLT) platform where online tests and courses are hosted. By following these guidelines, partners can avoid common pitfalls and ensure their sites meet quality oversight standards.
Who Needs Filing Season Training?
As highlighted in Publication 5325, training applies to a broad audience:
- New Volunteers: Individuals joining VITA/TCE for the first time must complete all foundational courses to build tax knowledge from scratch.
- Returning Volunteers: Even experienced participants need recertification to stay current on tax law changes.
- Site Coordinators and Partners: Those managing sites or organizations must undergo specialized training to oversee operations, quality reviews, and compliance.
- Support Roles: Greeters, screeners, client facilitators, and interpreters are required to complete ethics and basic conduct training, even if not preparing returns.
The fact sheet specifies that all roles contribute to the site’s success, and incomplete training can result in decertification or site closure. This inclusive approach ensures every interaction with taxpayers is professional and secure.
Key Training Components Outlined in Publication 5325
Publication 5325 breaks down training into essential modules, often delivered via self-study, classroom sessions, or online platforms. Here’s a overview based on IRS guidelines:
- Volunteer Standards of Conduct (VSC) and Ethics Training: Mandatory for all. Covers privacy, confidentiality, and ethical behavior. Volunteers must pass a test to sign Form 13615, Volunteer Standards of Conduct Agreement.
- Intake/Interview and Quality Review Training: Focuses on using Form 13614-C to gather taxpayer information accurately and review returns for errors. Publication 5101 provides detailed guidance.
- Tax Law Training: Levels include Basic, Advanced, Military, International, and others. Volunteers choose based on their role and site needs, using Publication 4012 (Volunteer Resource Guide) as a reference.
- Practice Lab and Software Training: Hands-on practice with tax software like TaxSlayer, as detailed in related fact sheets.
- Site Coordinator-Specific Training: Publication 5088 covers leadership, site management, and oversight.
Training is typically completed by December or January to prepare for the filing season starting in late January. Webcaster recordings and virtual sessions are available for flexibility, with links provided in the fact sheet.
The Certification Process: Steps to Success
Certification is the culmination of training, and Publication 5325 guides users through it:
- Register on Link & Learn Taxes (LLT): Create an account and access courses.
- Complete Required Courses: Study modules at your pace.
- Pass Certification Tests: Achieve at least 80% on exams like the VSC test and tax law assessments. Retests are allowed.
- Submit Form 13615: Sign and submit to confirm agreement with standards.
- Receive Volunteer ID: Certified volunteers get a unique number for tracking.
Returning volunteers may qualify for continuing education credits, as noted in Publication 5362. The fact sheet warns that failing to certify by deadlines can disqualify individuals from participating.
Resources and Support for SPEC Training
IRS Publication 5325 points to numerous supporting materials:
| Resource | Description | Link/Reference |
|---|---|---|
| Publication 4961 | Volunteer Standards of Conduct – Ethics Training | IRS.gov/pub/irs-pdf/p4961.pdf |
| Publication 5101 | Intake/Interview and Quality Review Training | IRS.gov/pub/irs-pdf/p5101.pdf |
| Publication 5088 | Site Coordinator Training | IRS.gov/pub/irs-pdf/p5088.pdf |
| Link & Learn Taxes | Online training and testing platform | Referenced in Publication 5325 |
| Publication 5358 | VITA/TCE Training and Site Materials Fact Sheet | IRS.gov/pub/irs-pdf/p5358.pdf |
| Publication 5377 | Practice Lab for VITA/TCE | IRS.gov/pub/irs-pdf/p5377.pdf |
For questions, contact your local SPEC relationship manager or visit the IRS VITA/TCE homepage. Best practices for partners are available on the IRS website.
Updates for the 2026 Filing Season
As of the December 2025 revision, Publication 5325 includes any new tax law changes, enhanced virtual training options, and emphasis on alternative filing models (e.g., virtual VITA). It integrates with oversight updates in Publication 5323 and quality requirements in Publication 5166. Partners should check for alerts on IRS.gov for real-time adjustments.
Why Participate in VITA/TCE? Benefits for Volunteers and Communities
Joining as a SPEC volunteer not only fulfills community service but also builds resume skills in tax preparation and leadership. Trained individuals help millions claim billions in refunds annually. By adhering to IRS Publication 5325, you contribute to a program that’s trusted and effective.
If you’re ready to get started, download Publication 5325 from the IRS website and begin your training journey today. For more details, explore the Site Coordinator Corner or related fact sheets. Stay compliant, stay certified, and make a difference this filing season!