IRS Publication 5140 – VITA/TCE Site and Return Reviews for SPEC Partners

IRS Publication 5140 – The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs help millions of low-income, elderly, and limited-English-proficiency taxpayers file accurate returns for free. IRS Publication 5140 (Rev. November 2025) serves as the essential job aid for Stakeholder Partnerships, Education, and Communication (SPEC) partners conducting site reviews and return reviews at sponsored locations.

This 40-page resource, catalog number 66294U, pairs with Form 6729-D (VITA/TCE Site Review Sheet) and Form 6729-C (VITA/TCE Return Review Sheet) to ensure compliance with Volunteer Quality Site Requirements (QSRs) and Volunteer Standards of Conduct (VSC). Download the latest version here: IRS Publication 5140 PDF.

Why SPEC Partners Need Publication 5140?

SPEC partners sponsor over 9,500 VITA/TCE sites annually, supporting 76,000+ volunteers who prepared 2.8 million returns in 2025 with a 95.77% accuracy rate. Reviews prevent errors, protect taxpayer data, and maintain program integrity.

Pub 5140 guides partners through:

  • Field Site Visits (FSV) — Unannounced in-person checks.
  • Remote Site Reviews (RSR) — Scheduled virtual assessments.
  • Partner-Led Return Reviews — Spot-checks on prepared returns.

It complements Publication 5683 (VITA/TCE Handbook for Partners and Site Coordinators) and Publication 5166 (VITA/TCE Volunteer Quality Site Requirements).

Key Components Covered in Pub 5140

Pub 5140 walks through step-by-step processes tied directly to the 10 QSRs:

  1. QSR #1: Certification — Verify all volunteers completed Link & Learn Taxes (LLT) tests for VSC, Intake/Interview & Quality Review, and tax law levels.
  2. QSR #2: Intake/Interview & Quality Review — Confirm use of Form 13614-C; no self-reviews allowed.
  3. QSR #3: ID/TIN Verification — Original photo ID and TIN checks per Publication 4299.
  4. QSR #4: Reference Materials — Pub 17, 4012, 4299, and latest alerts must be available.
  5. QSR #5: Volunteer Agreement — Form 13615 signed annually.
  6. QSR #6: Timely Filing — E-file within 3 calendar days; resolve rejects promptly.
  7. QSR #7: Civil Rights — Display Publication 4053 (or D143 for Tax-Aide).
  8. QSR #8 & #9: SIDN/EFIN — Correct Site ID and EFIN in software.
  9. QSR #10: Security/Privacy — Follow Form 15272 security plan.

Non-adherence examples and corrective actions appear throughout, with scoring on Form 6729-D (100 possible points).

How to Conduct Reviews Using Pub 5140?

Site Review (Form 6729-D):

  • Enter site; meet coordinator.
  • Observe operations.
  • Score each QSR.
  • Provide immediate feedback and 5-business-day correction timeline.

Return Review (Form 6729-C):

  • Select returns (minimum 3 recommended).
  • Verify ID/TIN, Form 13614-C, documentation, calculations.
  • Note errors and corrections.

Partner vs. SPEC Employee Reviews:

  • Partners use Pub 5140 + optional Forms 6729-D/C.
  • SPEC employees reference Document 13341 for official FSV/RSR/QSS.

Track history with Form 14512 (VITA/TCE History Sheet for Site and Return Reviews).

Benefits of Regular Reviews

  • Boost accuracy (2025: 95.77%).
  • Identify best practices.
  • Prevent VSC violations (report to [email protected]).
  • Prepare for Quality Statistical Sample (QSS) and TIGTA shopping reviews.
  • Strengthen grant compliance for funded partners.

Updates in November 2025 Revision

  • Aligns with 2025 filing season changes.
  • Enhanced guidance on virtual models and Form 14446 consent.
  • Updated references to TaxSlayer Pro and LLT.

SPEC partners: Make Pub 5140 your go-to tool before every review. Consistent use helps deliver free, accurate tax help while protecting the program’s reputation.

Last updated: February 2026. Always reference the latest IRS.gov versions for filing season changes.