IRS Publication 5386 – In the world of tax preparation, volunteering to help others can be incredibly rewarding. The IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs rely on dedicated individuals to provide free tax help to low-income, elderly, disabled, and limited-English-speaking taxpayers. A key resource for these volunteers is IRS Publication 5386, titled “Frequently Asked Questions Tax Year Link & Learn Taxes and Volunteer Certification Test.” Released in December 2019, this document addresses common queries about the online training platform and certification process for tax year 2019. Whether you’re considering becoming a VITA/TCE volunteer or refreshing your knowledge, this SEO-optimized guide breaks down the publication’s content, highlights key FAQs, and explains how it supports volunteer tax preparation.
What is IRS Publication 5386 and Its Purpose?
IRS Publication 5386 serves as a concise FAQ guide specifically tailored for the Link & Learn Taxes program, an e-learning platform designed to train volunteers in tax law and return preparation. Published by the Department of the Treasury’s Internal Revenue Service, it aims to streamline the volunteer certification process by answering practical questions about accessing courses, taking tests, and achieving certification.
The publication targets potential and current volunteers, including site coordinators, instructors, and those with professional designations like attorneys, CPAs, or enrolled agents. Its primary goal is to ensure volunteers are well-prepared to deliver accurate tax assistance while adhering to IRS standards. By covering topics like online test navigation, passing requirements, and account management, it helps reduce barriers to participation in VITA/TCE programs.
Key details from the document:
- Catalog Number: 73626O
- Revision Date: December 2019
- Focus: Tax year 2019 laws and updates
For the most up-to-date information, volunteers should check the IRS website, as training materials evolve annually. Note that while this publication is for 2019, similar resources exist for later tax years, such as those supporting 2025 filings.
Overview of Link & Learn Taxes: The Backbone of Volunteer Training
Link & Learn Taxes is the IRS’s self-paced online training system for VITA/TCE volunteers. It offers interactive courses on tax law, intake processes, and quality reviews, allowing users to learn at their own pace. The platform integrates with certification tests, making it a one-stop shop for volunteer preparation.
According to Publication 5386, the program includes:
- Core Certifications: Volunteer Standards of Conduct (VSC), Intake/Interview and Quality Review.
- Levels of Certification: Basic, Advanced, Military, International, and optional specialties like Health Savings Accounts or Puerto Rico.
- Special Provisions: Professionals (attorneys, CPAs, enrolled agents) can take a streamlined Federal Tax Law Update Test after passing VSC and Intake/Interview tests.
Volunteers can access it via the IRS website or directly through VITA/TCE Central. The training emphasizes open-book testing, encouraging the use of IRS publications and guides for accurate answers.
Key Frequently Asked Questions from IRS Publication 5386
Publication 5386 compiles practical FAQs to address common challenges in the certification process. Below, we’ve grouped them into categories for easy reference, drawing directly from the document.
Accessing and Navigating the Online Test
- How do I access the online test? Log into VITA/TCE Central or select it from the Link & Learn Taxes course page. Use an existing account or create a new one. Start with VSC and Intake/Interview exams before advancing to others.
- What if I forget my password? Use the “Forgot Password” link on the login screen. Ensure your email is up-to-date during registration for recovery notifications.
- What if I’m unable to complete an online test in one session? The system bookmarks your progress. Log back in and select the “in progress” link to resume.
- How do I update my information? Go to the “My Account” tab after logging in, make changes (e.g., address, phone, volunteer years), and save.
Certification Requirements and Scoring
- What is the passing score for certification? 80% or higher.
- What if I do not pass a test on the first attempt? Online tests allow two attempts. Paper tests (Form 6744) include retests with different questions.
- Do I have to take the Basic course before others? No, courses are self-contained. Experienced volunteers can review “Important Changes” instead of full courses. Prerequisites include VSC and Intake/Interview tests.
- What tax year does the test use? Answers are based on tax year 2019 law. Review the “Important Changes” lesson for updates.
- Can I use references to complete the test? Yes, it’s open-book. Use VITA/TCE materials, forms, and publications.
Technical and Documentation Tips
- What characters can I enter for fill-in answers? Use only numbers—no symbols like dollar signs, commas, or decimals.
- What if I need to change an answer on the online test? Use the “Back” button or review all answers at the end before submitting. The “Help” link offers tips to avoid errors.
- What documentation can I obtain if I certify online? Print a course certificate and electronically sign/save Form 13615 (Volunteer Standards of Conduct Agreement).
Special Roles and Additional Features
- How do I access Site Coordinator training? On the “My Account” tab, select “Yes” for the Site Coordinator question and save. A course link will appear.
- I’m a Volunteer Instructor. How do I access test answers? Select your role on the “My Account” tab. After passing with 80%+, access Publication 4189 (Test/Retest Answers) via a link.
- If I created an account last year, must I register again? No, use the same login. Only one account per volunteer is allowed.
- How do I get continuing education credits? Follow instructions in Publication 5362 (Fact Sheet for VITA/TCE Partners and Volunteers: Continuing Education Credits).
These FAQs ensure a smooth experience, helping volunteers avoid common pitfalls in the Link & Learn Taxes system.
How to Get Started with Volunteer Certification?
To certify using Link & Learn Taxes:
- Visit the IRS VITA/TCE training page and create/log into an account.
- Complete required courses (e.g., VSC, Intake/Interview).
- Take and pass certification tests (80%+ score).
- Print certificates and sign Form 13615.
- Contact your local VITA/TCE site coordinator for next steps.
For paper-based options, use Form 6744. Remember, certification authorizes volunteers to prepare returns within VITA/TCE scope.
Benefits of Using IRS Publication 5386 for Volunteer Tax Preparation
This publication not only clarifies the certification process but also empowers volunteers to contribute confidently. By mastering Link & Learn Taxes, you can help underserved communities file accurate returns, potentially saving them money on professional fees. In 2019, VITA/TCE programs prepared millions of returns, highlighting the impact of trained volunteers.
If you’re interested in current opportunities, explore updated IRS resources for tax year 2025, as training evolves with tax law changes. Volunteering fosters skills in tax law, customer service, and community engagement—plus, it may qualify for continuing education credits.
Final Thoughts: Empower Your Community Through VITA/TCE
IRS Publication 5386 is a vital tool for anyone diving into volunteer tax assistance via Link & Learn Taxes. By addressing key questions on certification and training, it paves the way for effective volunteering. Download the PDF from the IRS website to get started, and consider joining a local program today. For the latest updates, always refer to official IRS sources to stay compliant with evolving tax regulations.