5. All sites are required to have the following reference materials available for use at VITA/TCE sites in paper or electronic format: Publication 17, Publication 4012, Volunteer Tax Alerts (VTA), and Quality Site Requirement Alerts (QSRA). AARP Foundation Tax Aide uses CyberTax Alerts in lieu of VTAs and QSRAs. What other publication must be available at each site and contains information about the new security requirements at sites

The acronym VITA stands for Volunteer Income Tax Assistance and TCE stands for Tax Counseling for the Elderly. VITA/TCE is a certification gotten from the Internal Revenue Service in which the holders of such certification are trained on how to help people that have disabilities or that their incomes earners that are low. These volunteers help these set of people to prepare for their tax return.

In order to make the volunteers to be able to perform their work with high accuracy, the Department of Treasury, Internal Revenue Service gave out some aids for Quality Site. One of the aids which is the one contains information about the new security requirements at sites is given in the Publication 5140.