Volunteer Income Tax Assistance (VITA) Overview - Law Students Only

The SMU Dedman School of Law’s Volunteer Income Tax Assistance (VITA) program helps individuals in the Dallas community by preparing tax returns using IRS software and transmitting the returns electronically to the IRS. SMU law students help to prepare basic income tax returns free of charge at designated IRS/VITA sites for individuals of low to moderate income, individuals with disabilities, non-English speaking taxpayers, and the elderly.

VITA Site List - final dates and time for 2025, to be determined by the Dallas Tax Centers, Foundation Communities. VITA sites are tentatively planned as:  appointment only for the general public.

Requirements to Volunteer

Mandatory VITA Tests – Three tests are required with an 80% or higher score (you may retake each test only once). To prepare for the required VITA certification tests, please review the IRS training materials available at https://apps.irs.gov/app/vita/. The training packet includes Publication 6744 (VITA/TCE Volunteer Assistor's Test/Retest), which contains the certification tests and practice scenarios, and Publication 4012 (VITA/TCE Volunteer Resource Guide), a tabbed reference guide used throughout the certification process and during tax preparation.

Once all 3 tests are passed, please print and sign the Volunteer Standards of Conduct Agreement (Form 13615) with test results, INCLUDING your contact information.

Email the completed IRS VITA Volunteer Standards of Conduct Agreement (Form 13615) and the certification of completion generated after passing the test to Jonathan Hale (johnathan.hale@foundcom.org) and cc Rozey Odoom Cann (rodoomcann@smu.edu) by January 31, 2025, or at the latest by mid-February 2025. Upon receipt, Jonathan Hale will reach out with instructions on scheduling.

Logistics of the VITA program are as follows:

1. All SMU law student participants will need to pass the 3 Mandatory VITA Tests . These are required IRS/VITA tests; you will receive up to 8 Public Service hours for completing the 3 required tests. The 3 required IRS/VITA tests must be completed online BEFORE scheduling site hours.
2. Each SMU law student plans his/her own attendance schedule choosing a recommended VITA site provided by the Dallas Tax Centers. To request a specific date/time (3 hours time slots preferred), please contact the Dallas Tax Centers Scheduler. If corrections need to be made to your schedule, immediately contact the Dallas Tax Centers Scheduler during regular weekday business hours. 
3. Law students will keep a weekly record with the number of hours dedicated with VITA.

Hours Evaluation

1. A student need not earn a full 30 hours in the VITA program to receive Public Service credit. Most students complete 30 hours through the program, but a student is allowed (but not recommended) to split his/her public service requirement hours with another program to complete 30 hours.
2. Credit for the tests will be on a "matching" basis.
   For example, if a SMU law student completes the tests for 8 hours and works 8 hours in the field (8 field + 8 training/tests), then 16 hours of credit will be awarded.
   If a SMU law student completes the three tests for 8 hours and works 3 hours in the field, only 6 hours (3 field + 3 training/tests) will be awarded.
   Finally, if a SMU Law student completes the tests for 8 hours and works 22 hours in the field, then 30 hours
   (22 field + 8 training/tests) will be awarded, which will fulfill the SMU Public Service graduation requirement. 

Reporting Your Hours To SMU

Upon completion of your pro bono volunteer hours, please report your hours using the Office of Public Service Public Service Placement Form and the Student Hours Questionnaire.

Thanks for your interest!