IRS Publication 5088 – VITA/TCE Site Coordinator Training

IRS Publication 5088 – VITA/TCE Site Coordinator Training – Are you a VITA or TCE site coordinator preparing for the 2026 tax season? IRS Publication 5088 is the official, free training resource designed specifically for you.

This comprehensive guide (Publication 5088, Rev. 10-2025) equips site coordinators and alternate coordinators with the knowledge needed to run successful Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites. It ensures high-quality, compliant, and secure free tax preparation services for low- to moderate-income taxpayers, seniors, people with disabilities, and those with limited English proficiency.

Download the latest version directly from the IRS: Publication 5088 PDF.

What Is IRS Publication 5088 and Who Needs It?

Publication 5088, titled VITA/TCE Site Coordinator Training, is an annual IRS training document published by the Stakeholder Partnerships, Education, and Communication (SPEC) unit. The October 2025 revision prepares coordinators for the 2025 tax returns (filing season January–April 2026).

Target audience:

  • New and experienced VITA/TCE site coordinators
  • Alternate coordinators
  • Partners sponsoring VITA/TCE sites

All coordinators and alternates must complete this training annually and pass the Site Coordinator Test with a score of 80% or higher before performing any coordinator duties. Training options include:

  • Local territory office sessions
  • Partner-provided training
  • Self-study via Publication 5088 (available on Link & Learn Taxes or IRS.gov)

Key Responsibilities of a VITA/TCE Site Coordinator

Site coordinators serve as the Responsible Official for their site and handle critical duties that directly impact program integrity:

  • Recruit, train, and supervise volunteers
  • Set site hours and operations
  • Enforce Volunteer Standards of Conduct (VSC) and Quality Site Requirements (QSR)
  • Review Volunteer Tax Alerts, Quality Site Requirement Alerts, and CyberTax Alerts
  • Apply for and maintain the site’s Electronic Filing Identification Number (EFIN)
  • Protect personally identifiable information (PII) and ensure civil rights compliance
  • Order materials, manage loaned IRS equipment, and submit required forms

Coordinators must also complete Volunteer Standards of Conduct and Intake/Interview & Quality Review certifications.

Main Training Topics Covered in Publication 5088

The publication is structured around 10 core objectives:

  1. VITA/TCE Program Guidelines — Partner and coordinator responsibilities, required forms (13533, 13715, 13615, 15272, 13632, etc.), and site opening procedures.
  2. Computer Loan Program — Proper use of IRS-loaned laptops and printers, protection rules, lost/stolen reporting, and return deadlines (laptops by May 15 or November 1).
  3. Volunteer Recruitment, Training & Certification — Roles (preparers, quality reviewers, greeters, interpreters), certification paths, and mandatory VSC + QSR training.
  4. Continuing Education (CE) Credits — Up to 18 credits available for Enrolled Agents, AFSP participants, and CTEC/CRTPs.
  5. Quality Site Requirements (QSR) — The 10 mandatory standards, including 100% quality reviews, correct SIDN/EFIN usage, photo ID/TIN verification, and security/privacy.
  6. Volunteer Standards of Conduct (VSC) — Six core ethical standards; consequences for violations.
  7. VITA/TCE Program Policies — Return preparer misconduct, no donations/solicitation, privacy (IRC 7216), civil rights, and financial product rules (no RALs/RACs).
  8. Tax Return Preparation, e-Services & TaxSlayer — Software security roles, prior-year access, consents, and best practices.
  9. Types of Site Reviews — Remote reviews, field visits, and Quality Statistical Sample (QSS) reviews.
  10. Partner and Coordinator Resources — Site Coordinator Corner, alerts, [email protected], and over-the-phone interpreter (OPI) services.

Quality Site Requirements (QSR) – The Foundation of Every Site

Publication 5088 emphasizes the 10 Quality Site Requirements. Coordinators must ensure every volunteer follows them, including:

  • All preparers and quality reviewers are IRS-certified at the appropriate level
  • 100% quality review using the checklist in Publication 4012, Section K
  • Use of Form 13614-C for every taxpayer
  • Proper photo ID and TIN verification
  • Correct SIDN and EFIN on all returns
  • Full compliance with security, privacy, and confidentiality rules

Related resources: Publication 5166 (QSR overview) and Publication 5838 (Intake/Interview & Quality Review Handbook).

Volunteer Management and Site Operations

The guide provides practical guidance on:

  • Recruiting through the IRS Volunteer Portal
  • Assigning roles and limiting software access
  • Handling rare situations and customer expectations
  • Closing the site properly (deactivate users, secure PII, submit updated Form 13715, return equipment)
  • Recognizing volunteers and maintaining morale

How to Access Training and Certification?

  1. Download Publication 5088 from IRS.gov.
  2. Study the material (or attend live training).
  3. Take the Site Coordinator Test on Link & Learn Taxes (80% passing score required).
  4. Sign Form 13615 electronically to record completion.

The test is available year-round on the Link & Learn Taxes platform.

Additional Must-Read Resources for Coordinators

  • Publication 5683 → VITA/TCE Handbook for Partners and Site Coordinators (primary reference)
  • Site Coordinator Corner on IRS.gov (best practices, eBooks, forms, fact sheets)
  • Publication 5101 → Intake/Interview and Quality Review Training
  • Publication 4961 → Volunteer Standards of Conduct – Ethics Training
  • Publication 4299 → Privacy, Confidentiality, and Civil Rights
  • Publication 4012 → VITA/TCE Volunteer Resource Guide

Why Publication 5088 Matters for the 2026 Filing Season?

With increasing emphasis on cybersecurity, PII protection, and quality reviews, Publication 5088 ensures every VITA/TCE site operates at the highest standards. Completing this training helps coordinators avoid compliance issues, pass site reviews, and deliver accurate, free tax help to millions of eligible taxpayers.

Ready to get started?
Download IRS Publication 5088 (Rev. 10-2025) today:
https://www.irs.gov/pub/irs-pdf/p5088.pdf

Visit the official Site Coordinator Corner for more tools:
https://www.irs.gov/individuals/site-coordinator-corner

Questions? Contact your local SPEC relationship manager or email [email protected].

Share this guide with your VITA/TCE team and help make the 2026 tax season the most successful yet!

This article is based on the official IRS Publication 5088 (Rev. October 2025) and related SPEC resources. Always refer to the latest IRS publications for the most current guidance.