IRS Publication 5462 – IRS Forms, Instructions, Pubs 2026 – In the world of tax preparation, efficiency and compliance are paramount, especially for organizations involved in the IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. IRS Publication 5462, titled “Fact Sheet: TaxSlayer Software Ordering Guidance for SPEC Partners,” serves as a critical resource for Stakeholder Partnerships, Education, and Communication (SPEC) partners. This publication outlines the procedures, timelines, and requirements for ordering TaxSlayer software, ensuring seamless operations for free tax preparation sites. Released in September 2025 for Tax Year 2025, it helps partners navigate software selection and ordering to support low-income and elderly taxpayers effectively.
Whether you’re a site coordinator, relationship manager, or volunteer, understanding this guidance can streamline your tax season preparations. In this article, we’ll break down the key elements of IRS Publication 5462, including software options, ordering timelines, placement procedures, and special considerations. By following these guidelines, SPEC partners can avoid delays and ensure compliance with IRS standards.
What is IRS Publication 5462 and Who is it For?
IRS Publication 5462 is a fact sheet designed specifically for SPEC partners involved in VITA/TCE programs. These programs rely on certified volunteers to provide free tax help to individuals who need it most. The publication focuses on ordering TaxSlayer software, a tool approved by the IRS for preparing and e-filing returns at these sites.
SPEC partners include organizations like community centers, libraries, and non-profits that host VITA/TCE sites. The guidance emphasizes the importance of ordering software only for established sites—those with committed resources, a site coordinator, an Electronic Filing Identification Number (EFIN), and secured locations and equipment. This ensures that resources are allocated efficiently and reduces risks associated with last-minute changes.
For Tax Year 2025, the publication highlights updates such as the obsolescence of older guides (like Publications 1084 and 4396A) in favor of the new Publication 5683, a comprehensive VITA/TCE Handbook for Partners and Site Coordinators, available by early November 2025.
Available TaxSlayer Software Options for SPEC Partners
TaxSlayer offers several products tailored to different site needs, allowing flexibility in how returns are prepared and filed. According to IRS Publication 5462, most sites can choose from:
- TaxSlayer Pro Online: Ideal for sites with reliable internet access, enabling cloud-based preparation and collaboration.
- TaxSlayer Pro Desktop: Restricted to sites with connectivity issues, such as rural areas with unreliable Wi-Fi or cell coverage. Note that AARP Foundation Tax-Aide sites are not permitted to order this version.
- TaxSlayer Self-Prep: Includes options like FSA Fusion (co-located with traditional sites), FSA Stand-Alone (physical sites with on-site support), and FSA Remote (virtual assistance via phone, chat, or email for known clients).
Self-Prep options require sites to provide support contact information (email or phone) before activation. Remote sites have strict rules against public distribution of URLs to maintain security and compliance.
Partners should discuss all options with their SPEC Relationship Manager (RM) before ordering to select the best fit.
Key Software Ordering Timeline for Tax Year 2025
Timing is crucial to avoid disruptions. IRS Publication 5462 provides a detailed timeline to ensure software is delivered promptly:
| Date | Action |
|---|---|
| October 1, 2025 | Software ordering season begins. |
| November 21, 2025 | Deadline for initial orders to be included in the first distribution. |
| November 26, 2025 – January 30, 2026 | Remaining orders placed, with weekly or bi-weekly vendor deliveries. |
| December 1, 2025 | First Pro Online confirmation emails sent. |
| December 7, 2025 | First Pro Desktop orders delivered. |
| Mid-January 2026 | Customized URLs emailed for Self-Prep sites. |
| March 30, 2026 | Final day to place orders (midnight deadline). |
| March 31, 2026 | Final order placed with the vendor. |
| April 4, 2026 | Final order delivered. |
Orders are processed through SPECforce, the IRS database, and must be confirmed by territory offices. Weekly deliveries occur through December 19, 2025, shifting to bi-weekly in January before reverting to weekly in February.
How to Place TaxSlayer Software Orders?
The ordering process is managed by your SPEC RM to maintain accuracy and compliance. Key steps include:
- Site Establishment: Ensure the site is fully set up with a unique EFIN (except for self-prep sites), address, and primary contact email.
- EFIN Verification: Check EFIN status in the Registered User Portal (RUP). Resolve any issues before ordering.
- Database Entry: The site must be listed in SPECforce as an e-file site, including all required details.
- Order Placement: RMs place orders after confirming partner awareness of options. For returning sites with new EFINs, notify SPEC HQ promptly to access prior-year returns.
For Pro Online, verify the contact email for activation links. Desktop orders require justification for connectivity issues.
Exceptions and Special Site Indicators
Not all sites require separate orders. IRS Publication 5462 outlines three exceptions:
- Ad-hoc Sites: For intermittent services in underserved areas using one transmitting computer from the main site.
- Special Events: One-time events like EITC Day, using main site resources.
- Multiple Site Admin (Desktop Only): Allows one ERO to transmit for multiple locations with the same software package.
All sites need a unique Site Identification Number (SIDN) in SPECforce.
Relational EFINs and Multi-Site Administration
For oversight of multiple sites:
- Relational EFIN (Online Only): Enables access to reports and shared profiles across “parent” and “child” sites. Requires a disclosure form and must be requested during ordering.
- Multi-Site Admin ERO: For sharing templates without accessing taxpayer data; no additional consent needed under IRC 7216.
Post-order requests for Relational EFINs go through SPEC’s Field Support & Analysis (FS&A) and must occur before transmitting returns.
For Desktop, transmitting for multiple EFINs requires association in SPECforce and written requests if changes are needed.
Co-located and Self-Prep Site Guidance
- Co-located FSA Fusion: Order both Online and Self-Prep at the same time for sites in the same building; use separate SIDNs.
- FSA Stand-Alone: For physical sites with on-site volunteer support.
- FSA Remote: Limited to private distribution; provide timely assistance via approved channels.
Why Compliance with IRS Publication 5462 Matters?
Adhering to these guidelines ensures SPEC partners can deliver high-quality, secure tax services. Delays in ordering or improper setup can lead to missed deadlines and operational hurdles. For more details, refer to the official IRS resources, including Publication 5683 for comprehensive partner support.
By staying informed through IRS Publication 5462, SPEC partners can optimize their TaxSlayer software usage, enhancing service to vulnerable communities during tax season. If you’re a partner, contact your RM today to start the process.