IRS Publication 5361 – IRS Forms, Instructions, Pubs 2026 – In the ever-evolving world of tax preparation, staying updated with the latest procedural changes is crucial for volunteers, site coordinators, and partners involved in the IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. IRS Publication 5361, titled “Fact Sheet: TaxSlayer Procedural Updates for SPEC Partners and Employees,” provides essential guidance on enhancements and requirements for using TaxSlayer software during the 2026 filing season. Released in August 2025, this document emphasizes readiness, training, and security to ensure a smooth tax filing experience for low-income and elderly taxpayers.
This article breaks down the key updates outlined in Publication 5361, helping VITA/TCE stakeholders navigate the changes effectively. Whether you’re a relationship manager (RM), site administrator, or certified volunteer, these insights will prepare you for the upcoming season.
Overview of TaxSlayer’s Role in VITA/TCE Programs
TaxSlayer continues as the primary software provider for the VITA/TCE initiatives, focusing on delivering free tax help to qualifying individuals. The IRS Stakeholder Partnerships, Education, and Communication (SPEC) division stresses the importance of comprehensive training to equip all participants with the necessary skills. Publication 5361 highlights procedural tweaks designed to improve efficiency, security, and accessibility, ensuring volunteers can assist clients without unnecessary hurdles.
TaxSlayer Facilitated Self Assistance (FSA) Product Updates
One of the standout features in Publication 5361 is the evolution of the TaxSlayer FSA product, which empowers clients to self-prepare their returns with volunteer support. Available in three formats—fusion, stand-alone, and remote—this tool caters to diverse site needs:
Fusion FSA
- Shares the same physical location as a traditional VITA/TCE site.
- Allows clients to self-prepare federal and state returns.
- Requires a certified volunteer on-site for tax law assistance.
- Must be ordered alongside traditional online software; otherwise, opt for stand-alone.
Stand-Alone FSA
- Operates at a dedicated physical location with posted hours.
- Can coincide with traditional site operations.
- Mandates certified volunteer availability for client queries.
Remote FSA
- Enables emailing a custom URL (embedded with the site’s unique SIDN) to known individuals or posting on private intranets.
- Assistance must be provided timely via phone, chat, or email by certified volunteers.
- Strict restrictions apply: No public websites, mass emails, social media posts, or inclusions in newsletters/newspapers.
For all FSA variants, sites must supply RMs with support contact details for URL activation. Site admins cannot generate reports for FSA sites; RMs handle Kiosk production reports, updated weekly during filing season and monthly afterward through October.
Enhancements to the Scanned Document Program
Publication 5361 details the Scanned Document Program as a core TaxSlayer feature, enabling volunteers to scan and upload client documents securely. This allows remote preparation while clients keep originals.
- Requirements: Sites supply scanners and software; TaxSlayer deletes documents annually in November.
- Access: Available to all TaxSlayer roles.
- Benefits: Secure storage, reduced physical handling, and compliance with virtual site protocols.
- Security Mandates: Adhere to Form 15272 (VITA/TCE Security Plan) and Form 14446 (Virtual VITA/TCE Taxpayer Consent), as per Publication 5450.
This update streamlines workflows, particularly for virtual or hybrid sites, enhancing overall efficiency.
Customer Portal: Streamlining Document Management and Signatures
The Customer Portal, integrated into TaxSlayer Pro® Online, is accessible to all active sites and simplifies client interactions. Initiated by preparers after basic taxpayer info entry, it requires clients to have internet access and an email or cell phone.
- Key Features:
- Uploads for missing documents (supports JPEG, GIF, PDF, Word; limits: 10MB per file, 25MB per return).
- Electronic signatures without in-person visits.
- Access to tax return copies.
- Training availability in Practice Lab.
- Secure messaging for handling rejects.
- Advantages: Cuts down on follow-up appointments, reduces paper usage, and boosts security.
- Compliance: Mirrors Scanned Document Program requirements with Forms 15272 and 14446.
Security Protocols and Roles in TaxSlayer
Security remains a top priority, with Publication 5361 introducing reCAPTCHA after two failed logins to confirm human users. User roles are predefined to minimize permissions, including Administrator (TS), Superuser, Preparer Current Year, Preparer All Years, Interviewer, and Reviewer. Custom roles can be created if needed, with details available on the TaxSlayer blog.
Social Security and Individual Tax Identification Numbers are truncated or displayed based on role, adding another layer of protection.
Site Activation and Prior Year Access
For returning sites, logins remain the same, with email notifications for 2026 software availability. New sites receive activation emails for account setup. Prior year access covers TY2024–2020 for preparation and TY2024–2023 for e-filing.
User Guides and Additional Resources
Electronic user guides for Desktop, Pro Online, and IRS employees are accessible via VITA/TCE Springboard, in-return tools, or the Pro Online homepage. New additions to the homepage include key publications like 4299 (Privacy and Confidentiality), 4012 (Volunteer Resource Guide), and more.
Guidelines for TaxSlayer Pro® Desktop
Desktop software is reserved for sites with connectivity issues, requiring SPEC area director approval for TY2025 and beyond. It prohibits bring-your-own-device (BYOD) for volunteers, favoring partner-owned or IRS-loaned equipment.
Why These Updates Matter for VITA/TCE Success?
IRS Publication 5361 ensures that TaxSlayer procedural updates align with modern tax preparation needs, prioritizing security, accessibility, and efficiency. By implementing these changes, VITA/TCE sites can better serve underserved communities, reducing barriers to free tax assistance. For the full details, download the publication directly from the IRS website and consult with your RM for site-specific guidance.
Stay informed and certified to make the 2026 filing season a success—your role in providing accurate, secure tax help is invaluable.