IRS Form 15358 – VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) programs provide free tax preparation help to millions of low- to moderate-income taxpayers, seniors, and military families each year. During the COVID-19 pandemic, the IRS introduced specific safety measures to protect volunteers, site coordinators, and taxpayers at in-person locations. IRS Form 15358, officially titled Coronavirus Safety Protocols for VITA/TCE Site, serves as the key documentation tool for these protocols.
This SEO-optimized guide explains everything about Form 15358, its purpose, who must use it, how to complete and download it, and the related safety guidelines still referenced on IRS.gov as of February 2026. Whether you’re a VITA/TCE site coordinator, volunteer, or partner organization, this article delivers clear, actionable information from official IRS sources.
What Is IRS Form 15358?
Form 15358 (Rev. December 2021) is a one-page IRS document designed exclusively for VITA and TCE site coordinators. It helps sites formally document and certify that they have implemented appropriate coronavirus (COVID-19) safety protocols to minimize health risks during tax preparation activities.
- Catalog Number: 74124X
- Posted on IRS.gov: March 21, 2022
- Current Status (2026): Still listed and available on the official IRS Forms & Publications page and in the Site Coordinator Corner. While the acute phase of the pandemic has passed, the form remains a reference tool for best practices and compliance documentation.
You can download the official PDF directly here:
https://www.irs.gov/pub/irs-pdf/f15358.pdf
Purpose of Form 15358 for VITA/TCE Sites
The IRS required (and still recommends referencing) Form 15358 to ensure:
- Consistent safety standards across thousands of VITA/TCE sites nationwide.
- Protection for vulnerable populations (low-income families, elderly taxpayers, and volunteers).
- Compliance with CDC and local health guidelines during the 2020–2022 filing seasons when in-person services resumed.
- Documentation for IRS oversight, quality reviews, and site certification processes.
Site coordinators use the form to certify that their location follows required or recommended protocols before opening to the public. It complements the broader VITA/TCE Handbook for Partners and Site Coordinators (Publication 5683) and quality site requirements.
Who Needs to Complete IRS Form 15358?
- Primary users: VITA/TCE site coordinators and sponsoring partner organizations.
- When to use: Before the tax filing season begins (typically January–April) or when reopening/operating an in-person site.
- Related roles: Volunteers, return reviewers, and intake staff should be trained on the protocols documented via this form.
Note: Virtual VITA/TCE sites (using Form 14446 for taxpayer consent) may reference it less, but in-person or hybrid sites should review it.
How to Download and Complete Form 15358?
- Visit the official IRS page: IRS Forms & Publications.
- Search for “15358” or navigate to the VITA/TCE section.
- Download the fillable PDF: f15358.pdf.
- Completion steps (based on standard IRS form structure for this document):
- Enter site name, location, coordinator name, and contact information.
- Review and check off the safety protocols checklist (or confirm overall implementation).
- Sign and date the certification statement.
- Retain a copy for site records and IRS quality reviews (Form 6729-D Site Review Sheet often cross-references safety practices).
The form is straightforward and typically takes 5–10 minutes. Always use the latest revision from IRS.gov.
Key Coronavirus Safety Protocols for VITA/TCE Sites
Although Form 15358 itself is the certification document, the IRS pairs it with clear, practical guidance. The most direct companion resource is Publication 5466 (Rev. December 2021) – 10 Reminders To Keep You And Others Safe at VITA/TCE Sites.
Here are the exact 10 Reminders from Publication 5466 (still hosted on IRS.gov):
- Face coverings are recommended.
- Follow the guidance issued by the VITA/TCE sites.
- Keep your social distancing — 6 feet apart from others.
- Wash hands with soap for 20 seconds.
- Don’t allow mouth or drinking container to make contact with water fountain.
- If sick, stay home.
- Avoid high touched surfaces.
- Clean and disinfect frequently touched objects and surfaces.
- Avoid touching your eyes, nose, and mouth.
- Cover your cough or sneeze with a tissue, then throw the tissue in the trash.
Additional official note: For more information on coronavirus (COVID-19), visit www.cdc.gov.
Form 15358 allows site coordinators to certify that their site has implemented measures aligned with these reminders (plus any stricter local or CDC requirements at the time).
Related IRS Resources for VITA/TCE Safety and Operations (2026)
- Publication 5683 – VITA/TCE Handbook for Partners and Site Coordinators (primary resource)
- Publication 5466 – 10 Reminders To Keep You And Others Safe (direct safety poster)
- Form 6729-D – VITA/TCE Site Review Sheet (includes safety checks during IRS reviews)
- Site Coordinator Corner – irs.gov/individuals/site-coordinator-corner (central hub with all forms)
- Publication 5166 – VITA/TCE Volunteer Quality Site Requirements
For the latest 2025–2026 filing season guidance, always check the Site Coordinator Corner first, as general safety now defers to local health authorities while maintaining core hygiene standards.
Why Form 15358 Still Matters in 2026?
Even post-pandemic, the form serves as:
- Historical documentation for grant-funded sites and IRS audits.
- A best-practice template for any health-related site protocols.
- Training material for new coordinators and volunteers.
- Reference for hybrid/virtual sites transitioning back to in-person services.
Many partner organizations (universities, community centers, military bases) continue to reference it in their annual training.
Frequently Asked Questions About IRS Form 15358
Is Form 15358 still required for the 2026 tax season?
It remains available and listed by the IRS. Check with your SPEC (Stakeholder Partnerships, Education & Communication) relationship manager or review Publication 5683 for current mandates.
Where do I submit the completed form?
Retain it at the site. It may be requested during IRS quality or security reviews.
Can I use it for virtual sites?
Primarily for in-person operations. Virtual sites should reference Form 14446 instead.
Is there a Spanish version?
The main form is English-only, but many related VITA/TCE materials (including Publication 5466) have multilingual support.
Download Your Copy Today
Direct link: IRS Form 15358 PDF
Related safety poster: Publication 5466 PDF
Final Tips for VITA/TCE Site Coordinators
- Print and post Publication 5466 visibly at your site.
- Train all volunteers on the 10 reminders during orientation.
- Combine Form 15358 with your site’s security plan (Form 15272) and quality review processes.
- Stay updated via the IRS Site Coordinator Corner and Link & Learn Taxes training.
By properly using IRS Form 15358 and its associated safety protocols, VITA/TCE sites continue to deliver essential free tax services safely and professionally.
Sources: All information is sourced directly from IRS.gov (Forms & Publications database, Site Coordinator Corner, and official PDFs accessed February 2026). Always verify the latest versions on the official IRS website, as forms and guidance can be updated.
Need help with other VITA/TCE forms like Form 13614-C or Publication 5683? Let us know in the comments or explore more IRS resources linked throughout this guide. Filing season success starts with safety and compliance!