What serves as the basis for determining the scope of a VITA/TCE return?

The scope of a VITA/TCE return is determined primarily by the scope of service chart in publication 4012. This chart is a crucial resource that outlines the types of tax situations that VITA/TCE volunteers are trained to handle. It includes specific criteria about the complexity of returns that volunteers can assist with, such as income limits, eligible forms, and scenarios that fall outside of the program's purview.

By adhering to the guidelines provided in the scope of service chart, volunteers can ensure they are operating within the established boundaries of their training and expertise, which helps in maintaining the quality and accuracy of service provided to taxpayers. This chart acts as a reference point, helping coordinators and volunteers validate whether a particular return is appropriate for assistance under the VITA/TCE programs.

While the other resources mentioned, such as IRS tax law references or publication 17, provide valuable information, they do not specifically define the practical boundaries of what can be addressed in a VITA/TCE setting. Quality review process documentation focuses on ensuring accuracy and compliance after a return has been completed rather than setting the scope beforehand.