IRS Publication 4390 – The IRS Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs provide free tax return preparation to millions of low- to moderate-income taxpayers, seniors (age 60+), people with disabilities, and those with limited English proficiency each filing season. To support these community-based programs, the IRS loans computers (and sometimes printers) to approved partners and volunteers through the VITA/TCE Computer Loan Program.
IRS Publication 4390 (Rev. 8-2024) serves as the essential “Important Information – Read First!” quick-reference guide for anyone receiving this loaned equipment. Posted on IRS.gov in September 2024, it remains the current official resource as of 2026 for setup, troubleshooting, security reminders, and return procedures.
Download the official PDF here: https://www.irs.gov/pub/irs-pdf/p4390.pdf
What Is IRS Publication 4390 and Who Needs It?
Publication 4390 is a concise, one-stop handbook specifically for VITA/TCE partners, site coordinators, and volunteers who receive IRS-loaned laptops. It explains:
- What comes with the computer
- Initial setup steps
- How to get help
- Proper return procedures at the end of tax season
This publication works alongside Publication 4473 (Computer Loan Program – Welcome Package, Rev. 11-2025), which provides broader program context, security rules, data deletion instructions, and the full timeline for ordering and returning equipment.
Partners must sign Form 13632, Property Loan Agreement, before using the equipment, confirming they will safeguard it and use it only for VITA/TCE activities (tax return preparation, volunteer training, taxpayer outreach, and program administration). Personal, commercial, or inappropriate use is strictly prohibited.
Key Setup and Guidance in Publication 4390
When your IRS-loaned computer arrives, follow these steps immediately:
- Verify Contents
The shipment includes:- Power cord (may be in two pieces)
- Battery (usually installed)
- Network connecting cord
- Computer carry bag
All items must be returned with the computer.
- Charge the Battery
Plug the computer into a power outlet and charge for a full 24 hours before first use. - Password Assistance
Password details are in your Laptop Ship Week Notification Letter. Contact your local SPEC Relationship Manager (RM) or AARP Coordinator (if applicable) for help.
Reporting Problems or Missing/Damaged Items
Contact IRS Computer Support immediately:
- Phone: 1-866-743-5748 → Select Option 2 (IT support)
- Request the ticket be assigned to the NEA-VITA group
- Provide: Your name, mailing address, phone, email; name of original recipient; barcode and serial number
Do not give this number to taxpayers. For tax-law questions from volunteers, use the Volunteer Assistor’s Hotline instead (see contacts below).
Helpful Contacts and Resources in Pub 4390
For Volunteers (Do NOT share with taxpayers):
- Volunteer Assistor’s Hotline: 1-800-829-VITA (8482) – Tax law help for VITA/TCE volunteers
- TaxSlayer Support: 1-800-421-6346 or [email protected] (have your EFIN ready)
For Taxpayers:
- IRS Taxpayer Assistance: 1-800-829-1040
Return Shipping Support:
- Email: [email protected] (request pre-paid label or extra packing material)
- UPS Pickup: 1-800-742-5877 or www.ups.com (fees charged to IRS account)
How to Return IRS-Loaned Computers (Critical End-of-Season Steps)?
Publication 4390 emphasizes saving the original box, packing materials, and pre-paid UPS shipping label included in your shipment. Return address:
Internal Revenue Service
VITA/TCE Depot
1040 Waverly Avenue, M/S 800
Holtsville, NY 11742
- Record the barcode(s) and UPS tracking number(s)
- Provide tracking details to your SPEC Relationship Manager
- Laptops must typically reach the Brookhaven Equipment Depot by mid-May (exact dates in your SPEC instructions and Pub 4473)
Proper return ensures the equipment can be re-imaged and redistributed for the next filing season.
Why the VITA/TCE Computer Loan Program Matters?
The IRS loans this equipment to promote electronic filing (e-file), improve return accuracy, and help underserved communities. Without it, many volunteer sites could not efficiently serve taxpayers who qualify for free help (generally incomes under ~$67,000–$80,000 depending on site, plus seniors, disabled, and LEP individuals).
Partners and volunteers must follow strict Quality Site Requirements (QSR) and Volunteer Standards of Conduct (detailed in Pub 4961 and Form 13615) to protect taxpayer data and maintain program integrity.
Related IRS Resources You Should Bookmark
- Publication 4473 – Computer Loan Program Welcome Package (full overview and security)
- Publication 5683 – VITA/TCE Handbook for Partners and Site Coordinators
- VITA/TCE Site Coordinator Corner (irs.gov/individuals/site-coordinator-corner)
- Link & Learn Taxes (free volunteer training and certification)
- Find a VITA/TCE Site or Volunteer: irs.gov/vita or 1-800-906-9887
Frequently Asked Questions About IRS Publication 4390
Q: Is Publication 4390 updated every year?
A: The current version is Rev. 8-2024 (posted Sept 2024). Always download the latest from IRS.gov, as procedures can be refined annually.
Q: Can I keep the computer after tax season?
A: No. All equipment is loaned property of the IRS and must be returned unless an extension is granted by SPEC.
Q: What if my computer is lost or stolen?
A: Notify your SPEC Relationship Manager the next business day, file a police report, and follow instructions in Pub 4473.
Q: Who is eligible to receive a loaned computer?
A: IRS-approved VITA/TCE partners and their volunteers who demonstrate need and agree to the Property Loan Agreement.
Get Started or Learn More
Whether you’re a new site coordinator, returning volunteer, or community organization partnering with the IRS, IRS Publication 4390 is your essential starting point for successfully using loaned IRS computers in the VITA/TCE programs.
Action Steps Today:
- Download Publication 4390 and 4473 from IRS.gov
- Contact your local SPEC Relationship Manager for questions
- Visit irs.gov/vita to find volunteer opportunities or locate a free tax help site near you
By following the clear guidance in Publication 4390, VITA/TCE volunteers and partners help deliver accurate, secure, and free tax services to millions of Americans every year.
Official Sources: All information above is drawn directly from IRS.gov publications (4390, 4473, 5683) and the VITA/TCE partner resources as of February 2026. Always verify the latest documents on the official IRS website.