IRS Form 13206 – Volunteer Assistance Summary Report – Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs rely on thousands of dedicated volunteers each year to provide free tax preparation services to eligible taxpayers. Accurate tracking of these volunteers is essential for program compliance, quality control, and recognition efforts. IRS Form 13206, officially titled the Volunteer Assistance Summary Report, serves as the primary tool for documenting and reporting volunteer participation in these programs.
This comprehensive guide explains everything site coordinators, partners, and volunteers need to know about Form 13206 — including its purpose, who must complete it, submission deadlines, related forms, and best practices for accurate reporting. All information is based on current IRS guidance as of the 2026 filing season.
What Is IRS Form 13206?
Form 13206 (Rev. October 2025) is the official Volunteer Assistance Summary Report used exclusively in the VITA and TCE programs. It provides a standardized list of all certified volunteers working at VITA/TCE sites.
Partners and site coordinators use the form (or an equivalent document containing the same information) to:
- Record each volunteer’s name, role/position, and certification details (including Volunteer Standards of Conduct, Intake/Interview & Quality Review, and tax law certification levels).
- Track when volunteers first report to a site.
- Support quality reviews, program oversight, and data entry into the IRS SPECTRM system.
- Facilitate volunteer recognition and appreciation events.
The form helps the IRS monitor volunteer numbers, ensure compliance with Quality Site Requirements (QSR), and maintain program integrity. A copy (or equivalent listing) must be available at each site for quality reviews and inspections.
Download the current Form 13206 PDF here: https://www.irs.gov/pub/irs-pdf/f13206.pdf
Who Must Use Form 13206?
- VITA/TCE Site Coordinators — Add new volunteers as they join and submit the listing.
- SPEC Partners (except AARP Tax-Aide) — Compile and submit volunteer lists from all their sites.
- Military VITA Sites — Follow the same process (domestic and overseas have slight variations).
AARP Tax-Aide uses its own combined volunteer certification report and submits it directly to SPEC headquarters. Partners do not need to order or submit Form 13206 for AARP-sponsored sites.
Every volunteer (paid or unpaid) who interacts with taxpayers or tax return information must appear on the list once they complete required certifications.
Purpose of the Volunteer Assistance Summary Report
Form 13206 serves several critical functions:
- Compliance & Quality Assurance — Verifies that every volunteer has signed Form 13615 (Volunteer Standards of Conduct Agreement) and passed all required certifications before working.
- Program Tracking — Provides data for the IRS SPECTRM Production Module (volunteer counts are entered by Relationship Managers).
- Recognition — Supplies accurate volunteer counts and names for end-of-season appreciation events and certificates.
- Site Reviews — Reviewers reference Form 13206 (or equivalent) during Field Site Visits and Remote Site Reviews to confirm certifications.
Accurate reporting also helps partners order the correct quantities of training materials, certificates, and supplies.
How to Complete Form 13206?
Although the exact layout is a fillable PDF, the form typically includes:
- Site/Partner identifying information.
- A detailed volunteer list with columns for: name, position/role, certification date(s), certification level(s), and whether the volunteer works at multiple sites.
- A summary or certification section signed by the site coordinator or partner representative.
- IRS Use Only section (completed by the IRS Relationship Manager).
Step-by-step process:
- Site coordinators add each new volunteer’s information during the month they first report.
- Verify government-issued photo ID, signed Form 13615, and all required Link & Learn Taxes certifications.
- Maintain a copy at the site for quality reviews.
- Submit the complete or updated list to your local SPEC territory office (or partner, if they handle submission).
Partners may create their own equivalent document as long as it contains the same information. Report each volunteer only once, even if they work at multiple sites.
Submission Deadlines (2026 Filing Season)
- Initial submission: By February 3, 2026 (or no later than February 15, 2026 for sites that open later).
- Monthly updates: By the 3rd of each month for any new volunteers who started since the previous report.
- Official final count: May 15, 2026 (for SPECTRM input and program statistics).
- Overseas Military VITA: Submit to SPEC Headquarters Relationship Manager by May 15, 2026.
Relationship Managers review submissions, verify against the VITA/TCE Volunteer Registry, enter counts into SPECTRM, and complete the IRS Use Only section.
Related Forms and Resources
| Form/Publication | Purpose | Key Connection to Form 13206 |
|---|---|---|
| Form 13615 | Volunteer Standards of Conduct Agreement | Volunteers must sign this before being added to 13206 |
| Form 13715 | Volunteer Site Information Sheet | Site-level reporting (often submitted with or alongside 13206) |
| Form 6744 | VITA/TCE Volunteer Assistor’s Test/Retest | Certification test results feed into 13206 listings |
| Publication 5683 | VITA/TCE Handbook for Partners and Site Coordinators | Official guidance on volunteer reporting procedures |
| Publication 1084 | IRS Volunteer Site Coordinator’s Handbook | Additional site management resources |
| SPECTRM | IRS internal tracking system | Volunteer counts from 13206 are entered here |
Key IRS resources:
- Site Coordinator Corner — Links to current forms and quality products.
- Publication 5683 (PDF) — Detailed handbook.
- IRM 22.30.1 — Internal procedures for volunteer reporting.
Best Practices and Common Pitfalls to Avoid
- Add volunteers promptly each month — don’t wait until the end of the season.
- Keep a current copy at every site (physical or secure digital) for reviews.
- Cross-check against the Volunteer Registry to avoid including barred individuals.
- For partners with many sites, consider a centralized spreadsheet that mirrors Form 13206 fields.
- Destroy or securely return signed Form 13615 copies after transferring data to the summary report (per privacy rules).
- AARP sites: Do not use Form 13206 — use the national AARP process instead.
Accurate and timely submission helps ensure your program receives proper recognition, funding (for grant recipients), and support materials.
Frequently Asked Questions (FAQs)
- Do returning volunteers need to be listed every year?
Yes — certifications are annual. Every volunteer must complete fresh training and Form 13615 each filing season. - Can we submit an Excel spreadsheet instead?
Yes, as long as it contains all the same information required on Form 13206. - What if a volunteer works at multiple sites?
List them only once (usually under the primary site) and note additional sites if required by your territory office. - Is Form 13206 required for virtual VITA sites?
Yes — all volunteers who handle taxpayer information must be reported, regardless of in-person or virtual format. - Where do we send the form?
Contact your local SPEC Territory Relationship Manager or follow instructions provided by your partner organization.
Final Thoughts
IRS Form 13206 is more than paperwork — it’s a critical compliance and recognition tool that helps the IRS support the dedicated volunteers who make VITA and TCE possible. By completing and submitting the Volunteer Assistance Summary Report on time, site coordinators and partners ensure program quality, protect taxpayer data, and help thousands of low-income and elderly taxpayers receive accurate, free tax help.
Download the latest Form 13206 (Rev. October 2025):
https://www.irs.gov/pub/irs-pdf/f13206.pdf
For the most current guidance, always refer to Publication 5683 and consult your SPEC Relationship Manager. Proper volunteer reporting helps keep the VITA/TCE programs strong and growing.
Last updated: February 2026. All deadlines and procedures are based on official IRS sources for the 2026 filing season.