What is required at the beginning of each tax season for sites?

At the beginning of each tax season, it is essential for sites to secure the approval of Form 15272, which is the application for the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs. This form is crucial because it allows the site to officially operate under the VITA/TCE umbrella and access the resources necessary for helping taxpayers effectively. Without this approval, the site cannot proceed with its services, ensuring compliance with IRS requirements.

The other activities, while important, do not hold the same foundational role as the approval of Form 15272. Training of all volunteers is indeed critical for providing quality service, but it typically occurs after the site has been approved. Similarly, submitting a tax return plan and implementing a marketing strategy are important for the overall functioning and outreach of the site but are secondary to the necessity of being formally recognized and authorized to provide tax assistance.