Use of the form and the standards
Page 1 explains the certification and lists six standards, VSC #1 to VSC #6, from following all Quality Site Requirements to treating all taxpayers in a professional, courteous and respectful manner.
13615
Volunteer Standards of Conduct Agreement – VITA/TCE Programs
- Agency
- IRS
- Revision
- Rev. 10-2025
- Fillable fields
- 76
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 13615: Volunteer Standards of Conduct Agreement - VITA/TCE Programs
Form 13615 is the Volunteer Standards of Conduct Agreement for the VITA/TCE programs, which the form says exist to assist eligible taxpayers in satisfying their tax responsibilities by providing free tax return preparation. It is completed by the volunteers and approved by a site official. Taxpayers who get help at a site do not fill it out.
The form says all VITA/TCE volunteers pass the Volunteer Standards of Conduct certification, and sign and date Form 13615, before working at a VITA/TCE site. It is not valid until the coordinator, sponsoring partner, instructor or IRS contact confirms the volunteer's identity, name and address with a government-issued photo ID, and signs and dates the form.
Page 1 lists six standards of conduct and what can happen when they are not followed. Page 2 holds the volunteer's details and signature, certification levels, the approving official's signature, a parent or guardian consent and a section for continuing education credits. The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Form 13615
Consequences and protections
A list of possible results of not complying, such as removal from all VITA/TCE programs, plus notes on taxpayer impact, the Volunteer Protection Act and IRC 7216(a).
Volunteer section
Full name, volunteer positions, home address, email, daytime phone, sponsoring partner or site name, years volunteered and an electronic or typed signature with date, plus an IRS Employee box.
Certification levels
Boxes for each certification passed, from Volunteer Standards of Conduct (required for all) to Basic, Advanced, Military, International, Puerto Rico, Foreign Students and SPEC OPI, plus professional designation and license details.
Approving official and parent/guardian
Signature blocks for the coordinator, sponsoring partner, instructor or IRS contact, and for a parent or guardian.
Continuing Education credits
PTIN account name, PTIN, CTEC ID, site address and SIDN, professional status, certification level and total hours volunteered, with the approving official's signature.
How to fill out Form 13615
- 1
Complete the certifications
The form says volunteers pass the Volunteer Standards of Conduct certification first, and some roles also certify in Intake/Interview and Quality Review and tax law, before signing.
- 2
Volunteer details
Enter full name, volunteer positions, home address, email, daytime telephone, sponsoring partner or site name and the number of years volunteered, including this year.
- 3
Certification levels
The form says to add the letter P for all passing test scores. A volunteer with a professional designation (Attorney, CPA, CTEC or Enrolled Agent) adds the jurisdiction and number.
- 4
Sign and date
By signing, the volunteer declares completing the certification and agreeing to the standards, and certifies being a U.S. citizen, a legal resident, or otherwise residing in the U.S. legally.
- 5
Approval
The approving official checks the certification levels and a government-issued photo ID, then signs and dates. A parent or guardian signs for a child who volunteers.
- 6
CE credits, if requested
The coordinator or partner completes this section. The form says CE credits will not be issued without a PTIN for Enrolled Agents, non-credentialed preparers and CTEC registered preparers.
Why fill Form 13615 on indox
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- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Timing, CE credits and consequences
Before working at a site
The form says it is signed and dated before the volunteer works at a VITA/TCE site, and it is not valid until the approving official confirms the volunteer's ID and signs.
Sending CE requests
For CE credits, the coordinator, sponsoring partner or instructor signs and sends the completed form to the SPEC territory office or relationship manager for further processing.
CE credit amounts
The form says a minimum of 10 volunteer hours is required to issue CE credits. Advanced qualifies for 14 CE credits, and Advanced and One or More Specialty Courses qualifies for 18.
Consequences
Listed results include removal from all VITA/TCE programs, inclusion in the IRS Volunteer Registry, deactivation of the site EFIN, termination of grant funds and referral for TIGTA and criminal investigations.
Disclosure penalty
The form says a violation of IRC 7216(a) is a misdemeanor, with a maximum penalty of up to one year imprisonment or a fine of not more than $1,000, or both, together with the cost of prosecution.
More information
The form refers to Publication 4961 for the standards of conduct, and to Publications 5362 and 5683 for CE credit requirements.
Related forms
13533
VITA/TCE Partner Sponsor Agreement
13 fields, 1 page
14310
Partner and Volunteer Sign Up
36 fields, 1 page
13614-C
Intake/Interview and Quality Review Sheet
297 fields, 6 pages
13715
Volunteer Site Information Sheet
89 fields, 1 page
6729-C
VITA/TCE Return Review Sheet
196 fields, 3 pages
6729-D
VITA/TCE Site Review Sheet
145 fields, 3 pages
Who completes Form 13615?
The form is signed by VITA/TCE volunteers and approved by a site official. It has no lines for the taxpayers the programs serve.
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Questions about Form 13615
Do taxpayers sign Form 13615?
No. The form is signed by VITA/TCE volunteers, an approving official and, for a child volunteer, a parent or guardian. It has no lines for the taxpayers a site helps.
Who confirms the volunteer's identity?
The form says the coordinator, sponsoring partner, instructor or IRS contact confirms the volunteer's identity, name and address with a government-issued photo ID, and signs and dates the form.
What are the six standards of conduct?
Follow all Quality Site Requirements; do not accept payment, ask for donations or accept refund payments; do not solicit business or use taxpayer information for personal benefit; do not knowingly prepare false returns; do not engage in conduct with a negative effect on the programs; and treat all taxpayers professionally.
Can volunteers accept donations?
VSC #2 says do not accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers.
How do volunteers get CE credits?
The coordinator or partner completes the CE section for an unpaid certified volunteer, signs it and sends the form to the SPEC territory office or relationship manager. The form says at least 10 volunteer hours are required.
Does the Volunteer Protection Act apply?
The form says it generally protects unpaid volunteers from liability for acts within the scope of their responsibilities, but not for harm caused by willful or criminal misconduct, gross negligence or reckless misconduct.