In addition to requiring volunteers to certify their knowledge of the tax laws, the IRS requires a quality review check for every return prepared at a VITA/TCE site prior to filing.

This training includes maintaining the privacy and confidentiality of all taxpayer information. All VITA/TCE volunteers who prepare returns must take and pass tax law training that meets or exceeds IRS standards. VITA/TCE services are not only free, they are also a reliable and trusted source for preparing tax returns. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS. While the IRS manages the VITA and TCE programs, the VITA/TCE sites are operated by IRS partners and staffed by volunteers who want to make a difference in their communities. In addition to VITA, the TCE program offers free tax help, particularly for those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. People who generally make $60,000 or less.VITA sites offer free tax help to people who need assistance in preparing their own tax returns, including: The VITA program has operated for over 50 years. The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals.

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