Purpose
Guidance for volunteers and approving officials regarding taxpayer and volunteer expired photo
identification.
Identified Issues
Some state governments have extended expiration dates on state photo identification for their
residents. Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites
may accept expired state issued photo identification according to state guidance as valid for the
duration of the current filing season.
Message for Volunteers and Approving Officials
QSR 3: Confirming Photo Identification and Taxpayer Identification Numbers (TIN)
■ Coordinators must have a process in place to confirm taxpayers’ identities. This process must include
using acceptable documents to confirm taxpayers’ identities by reviewing photo identification for
primary and secondary taxpayers.
■ Volunteers reviewing original photo identification (ID) such as driver’s license (U.S.) and state ID may
accept expired identification according to state guidance on extended expiration dates.
QSR 5: Volunteer Agreement
■ Approving officials must validate volunteers’ identities using government-issued photo identification
(ID) when reviewing and signing Forms 13615. Volunteers’ identities must be verified prior to any
volunteers’ participation in the VITA/TCE programs. Government-issued photo ID includes valid
driver’s license (U.S.) and state ID.
■ Approving officials reviewing original photo identification (ID) such as driver’s license (U.S.) and state
ID may accept expired state identification according to state guidance on extended expiration dates.
Questions about this QSRA should be directed to your SPEC relationship manger.