IRS Publication 5379 – IRS Forms, Instructions, Pubs 2026

IRS Publication 5379 – IRS Forms, Instructions, Pubs 2026 – Are you a VITA or TCE volunteer, site coordinator, instructor, or SPEC partner preparing for the 2026 tax filing season? IRS Publication 5379 is the official fact sheet that answers the most common questions about the Link & Learn Taxes Volunteer Certification Test.

This December 2025 revision (Catalog Number 73528J) provides clear, up-to-date guidance for volunteers and partners in the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. All volunteers must register and certify through the online platform at VITA/TCE Central (https://linklearncertification.com/).

This comprehensive guide summarizes Publication 5379, explains the certification process, and includes practical tips so you can confidently complete your training and start helping taxpayers.

Why IRS Publication 5379 Matters for 2026?

The IRS requires every VITA/TCE volunteer to pass certification tests annually through Link & Learn Taxes. Publication 5379 serves as the go-to resource for:

  • Accessing the online test site
  • Passing scores and retake rules
  • Troubleshooting login issues
  • Understanding prerequisites and specialty certifications

Online testing delivers instant results and allows up to two attempts per test. Paper testing (Form 6744) remains an option, but answers must still be entered into the Link & Learn system.

Key fact: The tests cover tax year 2025 rules, rates, adjustments, and deductions. Training materials, forms, and instructions are available on IRS.gov.

From Publication 5379 and its companion guide (Publication 5378):

  1. Go to https://linklearncertification.com/ (or select VITA/TCE Central from the Link & Learn Taxes page).
  2. If you have an existing account → use the Forgot Password link and reset it.
  3. New users → create an account (one account per email address only).
  4. Log in and select your certification level from the icon list.
  5. Mandatory first steps:
    • Pass the Volunteer Standards of Conduct (VSOC) test
    • Pass the Intake/Interview and Quality Review test
  6. Then take your chosen tax law test (Basic, Advanced, Military, International, Foreign Student/Scholars, Site Coordinator, etc.).

Pro tip: Update your profile (click your initials → Profile) to include professional status, PTIN (if applicable), and Site Coordinator role if needed.

Passing Score and Retake Rules (Publication 5379)

  • Passing score: 80% or higher on every required test.
  • Online attempts: Maximum of two attempts per test.
  • Paper test (Form 6744): Includes a built-in retest with different questions on the same scenarios.
  • You can bookmark and resume an online test if interrupted.
  • Use the Back button to change answers before submitting.

Top 20+ FAQs from IRS Publication 5379 (December 2025)

  • Q: How do I access the online test?
    A: Log in directly at linklearncertification.com or via VITA/TCE Central. Reset password if needed or create a new account.
  • Q: What if I don’t pass on the first attempt?
    A: You get a second attempt online. Questions on the retest appear in the same order as the original.
  • Q: Can I use references during the test?
    A: Yes — it is an open-book test. Use forms, instructions, and IRS publications, but complete it on your own.
  • Q: What tax year do the questions cover?
    A: Tax year 2025 (returns filed in 2026). Draft forms are available if final versions are not yet released.
  • Q: Do I have to take the Basic test before Advanced?
    A: No. Basic and Advanced are standalone certifications. You must only complete VSOC + Intake/Interview first.
  • Q: Where is the Site Coordinator test?
    A: It appears in the certification list. Update your profile to select the Site Coordinator role.
  • Q: How do I get my certificate?
    A: After passing, print your course certificate and Form 13615 (Volunteer Standards of Conduct Agreement) directly from the site. Volunteers can sign Form 13615 electronically.
  • Q: Forgot your password or not receiving reset emails?
    A: Check spam/junk folders first. For manual reset, email [email protected] with your account email and mailing address.
  • Q: What about the Practice Lab?
    A: Separate from the certification site. Access at vita.taxslayerpro.com/IRSTraining (generic password: TRAINPROWEB).
  • Q: Continuing education credits?
    A: See Publication 5362 for full details on earning and printing CE certificates.

Helpful Hints for Success on the Certification Test

  • Enter fill-in-the-blank answers using numbers only (no $ signs, commas, or decimals).
  • Review Volunteer Tax Alerts (VTAs) before testing.
  • Match your account name exactly to your government-issued photo ID.
  • Non-credentialed preparers: Provide your PTIN or change professional status to “Select role for CE Credits.”

Related IRS Resources for VITA/TCE Volunteers (2025–2026)

  • Publication 5378 → Link & Learn Taxes Certification Tests: Getting Started
  • Publication 4491 → VITA/TCE Training Guide
  • Publication 4961 → Volunteer Standards of Conduct – Ethics Training
  • Publication 5362 → Continuing Education Credits Fact Sheet
  • Form 6744 → Paper test/retest (must still transcribe answers online)
  • Practice Lab → TaxSlayer simulation
  • Link & Learn Taxes lessons → apps.irs.gov/app/vita/

All current PDFs and quick links are available on the VITA/TCE Central homepage.

Ready to Volunteer in 2026?

Certification through Link & Learn Taxes ensures you deliver accurate, high-quality free tax preparation to millions of eligible taxpayers. Whether you are a first-time volunteer, returning Site Coordinator, or SPEC partner, Publication 5379 makes the process straightforward.

Download the official PDF: IRS Publication 5379 (Rev. 12-2025)

Start your certification today: Visit VITA/TCE Central

Need more help?

  • Technical support: [email protected]
  • Training questions: Contact your SPEC territory manager or sponsoring partner

Stay updated by checking IRS.gov/individuals/irs-tax-volunteers and the Partner and Volunteer Resource Center regularly.

By completing your Link & Learn Taxes certification, you join thousands of dedicated volunteers making a real difference this tax season. Good luck — and thank you for volunteering!

This article is based directly on IRS Publication 5379 (December 2025) and supporting 2025–2026 VITA/TCE materials. Always verify the latest versions on IRS.gov.