IRS Publication 5374 – IRS Forms, Instructions, Pubs 2026 – In the world of tax preparation and volunteer assistance programs, staying certified and compliant is crucial. IRS Publication 5374 serves as an essential fact sheet tailored for Stakeholder Partnerships, Education and Communication (SPEC) employees. This document outlines the use of Link & Learn Taxes Certification Reports, helping ensure volunteers in programs like Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) meet necessary standards. Updated in October 2025 for the 2026 filing season, this publication provides clear instructions on accessing, generating, and securely handling these reports.
Whether you’re a territory manager, headquarters analyst, or area analyst within the IRS, understanding Publication 5374 can streamline your workflow and enhance volunteer validation processes. In this article, we’ll break down its key elements, purpose, access procedures, and best practices to optimize your use of these tools.
What is IRS Publication 5374?
IRS Publication 5374, officially titled “Filing Season 2026: Link & Learn Taxes Certification Reports for SPEC Employees” (Revision 10-2025), is a concise fact sheet designed specifically for IRS SPEC employees. It focuses on the Link & Learn Taxes platform, an online resource offering courses and certification tests for VITA and TCE volunteers.
The publication emphasizes Certification Reports, which detail volunteer certifications completed through the platform. These reports are vital for partners to validate site-specific certifications, ensuring only qualified individuals assist taxpayers. Due to the inclusion of personally identifiable information (PII), the fact sheet stresses secure handling and sharing protocols.
This document is available as a free PDF download from the official IRS website, making it accessible for quick reference during the busy tax season.
The Purpose of Link & Learn Taxes Certification Reports
The primary goal of these reports is to provide detailed, partner-specific information on volunteer certifications. Volunteers and employees who complete certifications via Link & Learn Taxes generate data that appears in these reports, including completion dates, test scores, and other relevant details.
For SPEC employees, this means:
- Site Validation: Reports must be “sanitized” to include only volunteers at a specific site, helping maintain accuracy and compliance.
- Secure Sharing: PII requires careful distribution—via secure IRS messaging, phone, fax, or postal mail. Emailing to partners needs explicit consent.
- Program Support: These tools support the broader VITA and TCE initiatives, which offer free tax help to low-income, elderly, disabled, and limited-English-speaking taxpayers.
By using these reports, SPEC teams can efficiently track volunteer readiness, reducing errors and enhancing the quality of tax assistance provided.
How SPEC Employees Can Access Certification Reports?
Access to Link & Learn Taxes Certification Reports is restricted to authorized personnel, such as territory managers and designated HQ and area analysts. The publication provides a step-by-step guide to ensure smooth navigation.
Here’s a breakdown of the access process:
- Existing Access Check: If you had report access last year using the same login, it carries over—no further action needed.
- Self-Registration: New users must register on the Link & Learn Taxes test server (VITA/TCE Central) at https://linklearncertification.com/.
- Password Management: Safeguard your login details. Use the “Forgot Password” feature for resets, which requires email verification within 15 minutes.
- Request Access: Email the PS&A team with your full name, email, and Standard Employee Identifier (SEID) to confirm registration and request reports access.
- Logging In and Navigating: Once approved, log in, select the “More” menu, and access the “Admin Site” for administrator tools.
- Generating Reports: From the “Reports and Analytics” tile, choose “Reports,” select a type (e.g., Volunteer List), add a new report with a title, and configure parameters like date ranges and filters.
Reports can be scheduled for automatic generation (weekly or monthly) with email notifications. Downloads are in Excel format, allowing for easy sorting and analysis.
Key Report Types and Features
One highlighted report is the Volunteer List, which includes:
- Territory and SEID (for IRS employees)
- Volunteer name, address, city, zip code, and email
- Group affiliation, date signed, years of service, and Preparer Tax Identification Number (PTIN)
- Course completion dates and test scores for all relevant certifications
Filters allow narrowing by area, territory, group, or exams. Note that zip code-based sorting may cause overlaps between areas, so cross-referencing is recommended.
Additional reports are mentioned but not detailed in the fact sheet, suggesting users explore the platform for more options.
Handling PII and Security Best Practices
A core emphasis in Publication 5374 is the protection of PII. Reports contain sensitive data, so:
- Use secure internal messaging for IRS sharing.
- For external partners, opt for phone, fax, secure email (with consent), or mail.
- Avoid unsecured methods to prevent data breaches.
This aligns with broader IRS guidelines on data security, ensuring compliance with federal regulations.
Tips for Using Certification Reports Effectively
To maximize the value of these reports during the 2026 filing season:
- Excel Optimization: Convert date columns to proper formats for better readability.
- Troubleshooting: If generation is slow or errors occur, retry or contact your area analyst.
- Integration with VITA/TCE: Combine these reports with on-site training to build a robust volunteer team.
For the latest updates, always refer to the official IRS resources, as tax policies can evolve.
Conclusion
IRS Publication 5374 is an invaluable resource for SPEC employees managing Link & Learn Taxes Certification Reports. By following its guidelines, you can ensure volunteer certifications are validated efficiently and securely, supporting the success of VITA and TCE programs. Download the PDF today from the IRS website and integrate these practices into your workflow for a smoother tax season.
For more information on IRS volunteer programs or related publications, visit IRS.gov or consult with your SPEC team. Stay compliant, stay informed!