IRS Publication 5358 – IRS Forms, Instructions, Pubs 2026 – Are you a SPEC partner, site coordinator, or IRS employee involved in the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs? IRS Publication 5358 is your essential fact sheet for accessing the latest VITA/TCE training and site materials for tax year 2025 returns (filing season 2026). This official IRS resource ensures volunteers are equipped with accurate, up-to-date tools for high-quality free tax preparation services.
Published in November 2025 (Rev. 11-2025), Publication 5358 outlines everything from volunteer certification to ordering procedures, helping partners maintain compliance with IRS standards. In this guide, we’ll break down the key details, requirements, and resources to help you prepare for a successful filing season.
What Is IRS Publication 5358?
Publication 5358, titled “Fact Sheet: VITA/TCE Training and Site Materials for SPEC Partners and Employees,” is a comprehensive IRS document that details:
- Training requirements for volunteers.
- Available electronic and printed materials.
- Ordering instructions via the Computer Assisted Publishing System (CAPS).
- Important dates, updates, and quality standards.
It supports the IRS’s commitment to timely, relevant, and accurate resources for the VITA/TCE programs, which provide free tax preparation to low- to moderate-income taxpayers, seniors, disabled individuals, and others. All materials align with the Scope of Services chart in Publication 4012.
Key Benefits for SPEC Partners and Employees:
- Ensures volunteers only prepare returns they’re certified for.
- Promotes quality site requirements (QSR) and Volunteer Standards of Conduct (VSC).
- Supports over 9,500 sites and 76,000+ volunteers annually.
Target Audience
This fact sheet is specifically designed for:
- SPEC (Stakeholder Partnerships, Education & Communication) partners and sponsors.
- VITA/TCE site coordinators.
- IRS employees overseeing volunteer programs.
- AARP Foundation Tax-Aide sites (with some exceptions, like no ordering of certain forms).
VITA/TCE Volunteer Training Requirements
Volunteers must complete rigorous training to ensure accuracy and compliance. Here’s what Publication 5358 requires:
- Certification Process: All volunteers register and certify exclusively through Link & Learn Taxes (LLT) at apps.irs.gov/app/vita/. Paper Form 6744 is allowed for testing but answers must be entered online in LLT.
- Key Steps:
- Create a My Account Page with your exact name and address from ID documents.
- Complete VITA/TCE Central training modules (one-stop shop for tests, PDFs, Practice Lab, and more).
- Pass certification tests (Basic, Advanced, specialty modules like Foreign Student/Scholar, Puerto Rico, Military, or International).
- Review Publication 4491-X (VITA/TCE Training Supplement) before preparing returns—electronic-only, available mid-January 2026.
- Updates and Resources:
- Tax year 2025 LLT e-Learning, certifications, and Practice Lab: Mid- to late-November 2025.
- Publication 4012-A (updated VITA/TCE Volunteer Resource Guide): Mid-February 2026.
- Publication 5101 (Intake/Interview and Quality Review Training): Revised in mid-to-late October webinar.
- All volunteers must understand the full return preparation process and stay within their certification scope.
Pro Tip: Use the Practice Lab on TaxSlayer Pro for hands-on experience. CE credits are available for qualifying volunteers.
Available Training and Site Materials
Publication 5358 lists dozens of products in printed, electronic (PDF), and eBook formats. Most electronic materials are available on IRS.gov by mid-October 2025. Here’s a breakdown of essentials:
Required at Every Site (Must-Haves)
- Form 13614-C (Intake/Interview & Quality Review Sheet, yellow paper).
- Publication 4012 (VITA/TCE Volunteer Resource Guide).
- Publication 4299 (Privacy, Confidentiality, and Civil Rights – A Public Trust).
- Publication 4491 (VITA/TCE Training Guide).
- Publication 4836/4836(sp) (VolTax Posters).
- Publication 5101 (Intake/Interview Training).
- Publication 5166 (Volunteer Quality Site Requirements).
- Publication 5838 (Intake/Interview & Quality Review Handbook).
- Publication 17 (Your Federal Income Tax – for reference).
Other Key Materials
| Product/Form | Format | Notes |
|---|---|---|
| Form 6744 (Volunteer Assistor’s Test/Retest) | Printed, Electronic, eBook | Required; enter answers in LLT. |
| Publication 4012-A | Electronic only | Includes 4491-X updates. |
| Publication 4491-X | Electronic only | Must review before returns; mid-Jan 2026. |
| Form 13614-C (sp) | Printed (green), Electronic | Spanish version. |
| Publication 730 (en-sp) | Printed | Use existing stock first; not for AARP Tax-Aide. |
| Publication 3676-A (Poster) | Printed, Electronic | Limit orders >3 per site. |
| Publication 4961 | Printed, Electronic | Ethics training (English/Spanish). |
Notes:
- AARP Tax-Aide uses its own approved intake sheets and envelopes.
- Limited-supply items (e.g., Doc 13123 Volunteer ID Holder) require contacting your relationship manager.
- Certificates (Forms 9234, 13357, 13446) have updated ordering procedures.
Full electronic materials (including Pub 3753 for feedback) are on IRS.gov.
How to Order VITA/TCE Materials?
Ordering is streamlined via CAPS:
- Access Form 2333-V (dated 10/2025) emailed to active accounts starting October 6, 2025.
- Download and open only in Adobe Acrobat (not browser).
- Enter quantities; use pre-populated spreadsheets for large orders.
- Email completed form to [email protected] with subject “VITA Program Order.”
- Deadlines:
- October 20, 2025 (7 p.m. ET): First shipments before Thanksgiving.
- December 15, 2025 (7 p.m. ET): Last for pre-filing season delivery.
- Contact your SPEC relationship manager for issues, bulk allocations, or non-receipt.
Cautions: Never share Form 2333-V; review shipping details to avoid returns.
Important Dates for Filing Season 2026
- Mid-October 2025: Most electronic materials live on IRS.gov.
- Mid-to-Late October 2025: Site Coordinator Training webinar.
- Mid-November 2025: Pub 4836, 4299 updates; Practice Lab.
- Mid-January 2026: Pub 4491-X.
- Mid-February 2026: Pub 4012-A.
- Ongoing: Volunteer Tax Alerts (VTAs) and Quality Site Requirement Alerts (QSRAs).
Additional Trusted Resources
- VITA/TCE Central: linklearncertification.com – Quick links to tests, PDFs, and more.
- Partner and Volunteer Resource Center: IRS.gov/individuals/partner-and-volunteer-resource-center.
- Publication 5683: Handbook for partners and coordinators.
- TaxSlayer Practice Lab: vita.taxslayerpro.com.
- Site Coordinator Corner: IRS.gov/individuals/site-coordinator-corner (includes Pub 5358 PDF).
For the full PDF: Download IRS Publication 5358.
Why This Matters for the VITA/TCE Community?
By following Publication 5358, SPEC partners ensure volunteers deliver accurate returns, protect taxpayer privacy, and maximize benefits like EITC and CTC. This supports millions of taxpayers during filing season 2026.
Stay updated via IRS Volunteer Tax Alerts and your relationship manager. Questions? Contact [email protected] or your local SPEC office.
This article is based on official IRS sources as of February 2026. Always verify the latest at IRS.gov for any updates.