IRS Publication 5324 – IRS Forms, Instructions, Pubs 2026 – In the evolving landscape of tax preparation services, the IRS has introduced flexible options to make free tax help more accessible. IRS Publication 5324, titled “Fact Sheet: Quality Site Requirements for Alternative Filing Models for SPEC Partners and Employees,” outlines critical guidelines for maintaining quality and security in non-traditional tax filing setups. Released in October 2025, this fact sheet is a must-read for Stakeholder Partnerships, Education, and Communication (SPEC) partners, volunteers, and employees involved in Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. Whether you’re managing virtual tax sites or facilitating self-assistance models, understanding these requirements ensures compliance, accuracy, and taxpayer trust.
This article breaks down the key elements of Publication 5324, including definitions of alternative models, how Quality Site Requirements (QSR) apply, and practical tips for implementation. By adhering to these standards, SPEC partners can enhance service delivery while protecting sensitive taxpayer information.
What is IRS Publication 5324 and Why Does It Matter?
IRS Publication 5324 serves as a companion to core VITA/TCE guidelines, focusing specifically on alternative filing models. Originally designed for traditional in-person sites, the QSR framework has been adapted to accommodate modern needs like remote and virtual assistance. The publication’s primary goal is to ensure the quality and accuracy of tax returns while promoting consistent operations across all site types.
For SPEC partners and employees, this fact sheet is crucial because it addresses the unique challenges of non-traditional models, such as data security in virtual environments and consent processes for remote interactions. Failing to comply could lead to inaccuracies, privacy breaches, or program ineligibility. As of February 2026, the latest revision (October 2025) remains the authoritative source, with no updates indicated on official IRS listings.
Key references for deeper dives include:
- Publication 5166: VITA/TCE Volunteer Quality Site Requirements (full QSR descriptions).
- Publication 5450: VITA/TCE Site Operations (virtual site options).
- Publication 4299: Privacy, Confidentiality, and Civil Rights – A Public Trust (security for remote communications).
Overview of Alternative Filing Models in VITA/TCE
Publication 5324 defines three main alternative filing models, each designed to expand access to free tax preparation services beyond traditional in-person setups.
Virtual VITA/TCE Sites
These sites allow parts of the tax preparation process to occur without face-to-face interaction. For instance, taxpayers might drop off documents and have returns prepared remotely. Sites must clearly explain the process to taxpayers and highlight any data transfer risks. If taxpayers leave the site property after providing documents, they must complete Form 14446 (Virtual VITA/TCE Taxpayer Consent).
100% Virtual Sites
In this model, there’s no in-person contact at all. Communication happens via phone, email, chat, or video conference. Taxpayers must sign Form 14446, and sites need to detail consent, file-sharing, and communication methods upfront.
Facilitated Self-Assistance (FSA) Sites
FSA empowers taxpayers to prepare their own returns with volunteer support. Options include stand-alone sites, fusion models (co-located with traditional sites), or remote FSA (self-preparation from any internet-connected device with remote help). Remote FSA sites don’t require a physical location.
Important note: Sites where taxpayers stay on-premises (e.g., waiting in a car) aren’t considered virtual and don’t need Form 14446 unless the taxpayer leaves the property.
How Quality Site Requirements Apply to Alternative Models?
The core of Publication 5324 is a detailed chart mapping the 10 QSR to each alternative model. Below is a summarized table for quick reference. For complete details, consult the original fact sheet.
| Quality Site Requirement (QSR) | Virtual VITA/TCE Sites | 100% Virtual Sites | Facilitated Self-Assistance (FSA) Sites |
|---|---|---|---|
| #1: Certification | Same as traditional sites: All volunteers must be IRS-certified. | Same as traditional. | Same as traditional. |
| #2: Intake/Interview and Quality Review Process | Explain virtual process; secure Form 14446 consent. Conduct interviews and reviews virtually (phone, email, etc.). Share any Form 13614-C updates with reviewers. | Similar to Virtual VITA/TCE, but all interactions are virtual. | Not required; taxpayers self-prepare. |
| #3: Confirming Photo ID and TIN | Verify ID and TIN at least twice: at intake and before quality review. Additional checks optional. | Verify ID/password at every data discussion, Form 8879 signing, and return delivery. | Not required. |
| #4: Reference Materials | Volunteers must have access to required materials. | Same as traditional. | Volunteers providing remote assistance must have access. |
| #5: Volunteer Agreement | Post Publication 4836 (VolTax Poster) in English/Spanish at all visited locations. | Make Publication 4836 available to all taxpayers. | Same as 100% Virtual. |
| #6: Timely Filing of Tax Returns | Secure signed Form 8879 via secure methods. | Same as Virtual VITA/TCE. | Taxpayer handles filing. |
| #7: Civil Rights | Post Publication 4053/4454 at all locations; offer in taxpayer’s language if available. | Send or make available civil rights info; offer in preferred language. | Same as 100% Virtual. |
| #8: Correct Site Identification Number (SIDN) | Assign to preparation site; exceptions via SPEC manager in Form 15272. | Same as Virtual VITA/TCE. | Software vendor embeds SIDN in FSA URL. |
| #9: Correct Electronic Filing Identification Number (EFIN) | Assign to preparation/transmission site. | Same as Virtual VITA/TCE. | Not measured. |
| #10: Security, Privacy, and Confidentiality | Volunteers identify themselves in virtual contacts. Secure signed consents under IRC 7216 during intake if not in-person. | Same as Virtual VITA/TCE. | Clear cache on site computers; volunteers identify in contacts. |
This table highlights adaptations for virtual elements, emphasizing consent (Form 14446), virtual communication security, and taxpayer data protection.
Best Practices for SPEC Partners and Employees
To implement Publication 5324 effectively:
- Train Volunteers Thoroughly: Ensure all certified volunteers understand virtual risks and consent forms.
- Prioritize Security: Follow Publication 4299 for remote tools like video conferences to safeguard data.
- Enhance Accessibility: Offer materials in multiple languages and explain processes clearly to build trust.
- Monitor Compliance: Site coordinators should reference this fact sheet alongside Publication 5088 (VITA/TCE Site Coordinator Training) for oversight.
These practices not only comply with IRS standards but also improve taxpayer satisfaction in alternative filing models like virtual tax preparation.
Key Takeaways and Resources
IRS Publication 5324 bridges traditional and modern tax assistance, making free services more inclusive through virtual and self-assistance options. By following these QSR, SPEC partners can deliver accurate, secure, and efficient tax help.
For the full document, download from the official IRS website. Stay updated via the IRS Site Coordinator Corner for additional tools and training resources. If you’re a volunteer or partner, integrating these requirements will help you navigate alternative filing models successfully in the 2026 tax season.