IRS Publication 5378 – IRS Forms, Instructions, Pubs 2026 – In the world of volunteer tax assistance, staying certified is key to helping taxpayers accurately and ethically. IRS Publication 5378, titled “Link & Learn Taxes Certification Tests: Getting Started,” serves as an essential fact sheet for volunteers participating in the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. This document outlines the steps for registration, training, testing, and certification, ensuring volunteers meet IRS standards. Updated in November 2025, it emphasizes the mandatory use of the VITA/TCE Central platform for all processes. Whether you’re a new volunteer or recertifying, understanding this publication can streamline your journey into providing free tax help.
What Is IRS Publication 5378 and Why Does It Matter?
IRS Publication 5378 is a concise guide designed specifically for VITA/TCE volunteers. It details how to access the Link & Learn Taxes online system, which is the hub for e-learning, certification tests, and related resources. The publication’s primary goal is to prepare volunteers to assist low- to moderate-income individuals, seniors, and others with tax preparation while adhering to strict ethical guidelines.
Volunteering through VITA/TCE not only fulfills community service but also offers opportunities for continuing education credits for professionals like CPAs and enrolled agents. With the tax landscape evolving—think changes in deductions, credits, and filing requirements—certification ensures accuracy and compliance. As of 2026, all volunteers must complete this process annually before sites open, making Publication 5378 a must-read for anyone involved.
Step-by-Step: How to Register for Link & Learn Taxes?
Getting started begins with registration on the VITA/TCE Central platform. Here’s a breakdown:
- Access the Site: Visit https://linklearncertification.com/ and click “Create Account.” This is separate from any Practice Lab credentials you might have.
- Fill in Details: Enter required information, such as your full name (matching your government-issued ID—no nicknames allowed), email, and other fields marked with an asterisk. Optional details include your Preparer Tax Identification Number (PTIN) if you’re seeking continuing education credits.
- Verify and Complete Profile: After submission, you’ll receive a welcome email with a verification link. Click it, then select your volunteer positions (e.g., tax preparer, site coordinator) and save.
Remember, only one account per email is permitted. If you forget your password, use the reset option tied to your email. For professionals, updating your status in the profile is crucial for earning CE credits—non-credentialed preparers should join the Annual Filing Season Program.
Essential Training Requirements for VITA/TCE Certification
Certification isn’t just about tests; it starts with foundational training. All volunteers must:
- Complete Volunteer Standards of Conduct (VSOC) Training: This is the first step, covering ethical responsibilities. Access it via Quick Links on VITA/TCE Central. Pass the VSOC test with at least 80%—it’s a prerequisite for everything else.
- Intake/Interview and Quality Review Training: Mandatory for tax preparers, reviewers, instructors, and coordinators. This 10-question test also requires an 80% score. If you fail, review the PDF training materials and retry.
Quick Links provide downloadable PDFs for all training guides, including optional specialty courses like Military or International tax issues. These resources are available in formats like Publication 5101 for Intake/Interview training.
Navigating the Certification Tests
Once prerequisites are met, dive into the tests tailored to your role:
| Certification Level | Description | Prerequisites | Passing Score |
|---|---|---|---|
| Basic | For assisting with simple individual and family returns. | VSOC and Intake/Interview. | 80% |
| Advanced | Covers more complex scenarios; no need for Basic if pursuing this. | VSOC and Intake/Interview. | 80% |
| Military/International | For specialized returns; builds on Advanced. | Advanced certification. | 80% |
| Puerto Rico | Levels I and II; available in English or Spanish. | Basic/Advanced. | 80% each |
| Foreign Student | Focuses on non-resident alien issues. | VSOC and Intake/Interview. | 80% |
| Site Coordinator | Annual test for site leaders. | VSOC and Intake/Interview. | 80% |
| Over-the-Phone Interpreter (OPI) | For language support. | VSOC only. | N/A (pass VSOC) |
Tests are scenario-based, referencing Form 6744. You get one retest per exam if needed. Questions can’t be skipped, but you can pause and resume. Upon passing, print certificates from your profile.
Signing Form 13615: The Final Step
After passing exams, electronically sign Form 13615, the Volunteer Standards of Conduct Agreement. Your details auto-populate, but add your site name and have your coordinator verify your ID and sign off. This form must be updated if you complete additional certifications.
Troubleshooting and Tips for Success
Encounter issues? Try these from Publication 5378:
- Use browsers like Chrome or Firefox.
- Disable pop-up blockers.
- Add the site as trusted.
- For login problems, email the Help Center—no phone support available.
Pro Tip: Use the Practice Lab for hands-on prep before testing. Also, explore additional resources like ASL videos for inclusive training.
Conclusion: Empower Your Volunteer Journey with IRS Publication 5378
IRS Publication 5378 simplifies the path to VITA/TCE certification, ensuring you’re equipped to make a difference in tax season. By following these steps, you’ll not only comply with IRS requirements but also gain valuable skills. Download the PDF directly from the IRS site and start today—your community needs certified volunteers like you. For the latest updates, always check official IRS resources.