When should a VITA site close down operations for the season?

Closing down a VITA site at the end of the tax filing deadline is important because this marks the official end of the tax season. The IRS sets a specific deadline for filing income tax returns, typically around April 15th, which is when the majority of taxpayers are expected to have completed their filings. By closing after this deadline, the site ensures that all necessary compliance with federal regulations is maintained and that all clients have had the opportunity to receive assistance before the deadline.

While the other options might seem applicable in specific circumstances, they don't align with the standard operating procedures for VITA sites. For instance, closing after the first month of filing does not take into consideration the full range of clients who may need assistance. Similarly, relying solely on whether all volunteers have completed their hours or if no clients are present does not consider the importance of being available to help taxpayers up to the official end of the tax season. Hence, closing at the end of the tax filing deadline is the correct and most strategic choice for a VITA site.