IRS Form 13533 - VITA/TCE Partner Sponsor Agreement

IRS Form 13533 – VITA/TCE Partner Sponsor Agreement – In the world of free tax preparation services, IRS Form 13533 plays a crucial role for organizations and individuals partnering with the Internal Revenue Service (IRS). This form, officially known as the VITA/TCE Partner Sponsor Agreement, ensures that sponsors adhere to high standards of ethics, confidentiality, and civil rights while supporting volunteer tax assistance programs. Whether you’re a non-profit leader, community organizer, or potential sponsor interested in helping low-income taxpayers, understanding Form 13533 is essential for compliance and successful participation. In this guide, we’ll break down what the form is, its purpose, how to complete it, and why it’s vital for the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.

What Are the VITA and TCE Programs?

The VITA and TCE programs are IRS-sponsored initiatives designed to provide free tax help to underserved communities. VITA, which has been running for over 50 years, offers free basic tax return preparation for individuals who generally earn $69,000 or less annually, people with disabilities, and those with limited English proficiency. TCE focuses on seniors aged 60 and older, addressing unique issues like pensions and retirement-related tax questions.

These programs are operated by IRS partners—often non-profit organizations that receive grants—and staffed by certified volunteers who undergo rigorous training. Volunteers prepare millions of federal and state returns each year, ensuring accuracy through quality reviews and adherence to IRS standards. Services vary by site but typically include basic return preparation, and some locations offer self-preparation options with volunteer guidance.

To locate a VITA or TCE site, taxpayers can use the IRS’s VITA/TCE Locator Tool or call 800-906-9887. Many TCE sites are run by the AARP Foundation’s Tax-Aide program, accessible via their locator tool or by calling 888-227-7669. These programs not only help taxpayers file accurately but also promote financial stability in communities by maximizing refunds and credits.

The Purpose of IRS Form 13533

IRS Form 13533 is a binding agreement between the IRS and sponsors of VITA or TCE sites. Its primary purpose is to uphold program integrity, protect taxpayer rights, and ensure ethical conduct. By signing this form, sponsors commit to key principles that safeguard confidential information and promote fair treatment.

The form emphasizes confidentiality, requiring sponsors to protect physical and electronic taxpayer data during and after tax season. It also mandates obtaining taxpayer consent for any data use beyond return preparation and deleting all taxpayer information from computers once activities conclude. Additionally, sponsors must keep volunteer personal information private and educate participants on Volunteer Standards of Conduct (VSC) and civil rights laws.

Failure to comply can lead to immediate termination of the agreement and placement on a volunteer registry, which could damage the sponsor’s reputation and ability to participate in future programs. This form is revised periodically—the latest version is Rev. 10-2025—and is available on the IRS website.

Key Principles and Agreements in Form 13533

Form 13533 outlines several core commitments that sponsors must agree to:

Confidentiality and Data Protection: Keep all taxpayer and volunteer information secure, using it only for authorized purposes.
Volunteer Training and Compliance: Ensure all volunteers complete VSC training and sign Form 13615, Volunteer Standards of Conduct Agreement. This includes validating and signing Form 13615 by a designated official like a site coordinator or IRS contact.
Civil Rights Compliance: Read and follow the Statement of Assurance in Publication 4299, Privacy, Confidentiality, and Civil Rights. This ensures non-discrimination in federally assisted programs.
Ethical Conduct: Educate on the impacts of non-adherence, including potential program termination for disreputable behavior.

These principles align with broader IRS guidelines, such as those in Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators, which details operational responsibilities.

Who Needs to Complete IRS Form 13533?

This form is required for all sponsors and partners in the VITA/TCE programs, including grant recipients. Non-profit organizations, community groups, and coalitions operating tax preparation sites must submit a signed Form 13533 annually to their local SPEC territory office. It’s particularly mandatory for those applying for VITA or TCE grants, where a current signed form must be on file.

Site coordinators and partners use it to confirm site details, such as location, operating hours, and volunteer rosters, often in conjunction with forms like Form 13206 (Volunteer Assistance Summary Report) and Form 13715 (Volunteer Site Information Sheet). Even remote or Facilitated Self-Assistance sites may require a variant, Form 13533-A.

How to Fill Out IRS Form 13533: Step-by-Step Guide?

Completing Form 13533 is straightforward but requires attention to detail:

Provide Sponsor Information: Enter the sponsor’s name, street address, city, state, ZIP code, telephone number, and email address in fields 1 through 7.
Review Key Documents: Read Form 13533 and Form 13615 to understand the commitments.
Agree to Principles: By signing, confirm agreement to the key principles, volunteer training requirements, and civil rights compliance.
Sign and Date: The sponsor or authorized representative signs, dates, prints their name, and provides their title.

Note the Privacy Act Notice, which explains the voluntary nature of providing information and its use for program participation. Submit the form to your local IRS SPEC office, typically in October before the tax season begins.

Form 13533 often pairs with other IRS resources:

Form 13615: Volunteer Standards of Conduct Agreement, signed by all volunteers.
Publication 5683: Handbook for partners, covering site operations and requirements.
Publication 4299: Details on privacy, confidentiality, and civil rights.
Form 14335: Contact information for grant programs, required for applicants.

For grant seekers, refer to Publication 4671 for VITA Grant application instructions.

The Importance of Form 13533 for Grants and Program Compliance

For organizations seeking VITA or TCE grants, Form 13533 is non-negotiable—it demonstrates commitment to IRS standards and is required for all recipients. Grants support free tax services for underserved populations, with VITA grants focusing on low-to-moderate income families and TCE on seniors. Compliance ensures taxpayer confidence, as violations can result in reporting to SPEC headquarters and potential program exclusion.

Partners must also handle security plans (Form 15272), background checks if needed, and timely reporting of volunteer activities. This form supports broader goals like quality site requirements, including certification, intake processes, and electronic filing accuracy.

IRS Form 13533 is more than paperwork—it’s a gateway to making a real impact in your community by facilitating free, reliable tax help. By committing to its principles, sponsors help millions navigate tax season while upholding the highest standards of integrity. If you’re interested in sponsoring a site or volunteering, start by contacting your local IRS SPEC office or submitting the VITA/TCE sign-up form online. Download the latest Form 13533 from the IRS website and join the effort to support qualifying taxpayers today. For the most up-to-date information, always consult official IRS resources.