Skip to Content

Joseph F. Rice School of Law

  • Students sitting at the VITA intake table

About VITA

Volunteer Income Tax Assistance (VITA), which is part of the Taxpayer Assistance Program at USC Joseph F. Rice School of Law, organizes student and attorney volunteers in conjunction with the Cooperative Ministry to prepare tax returns free of charge for lower income taxpayers.

Volunteer Income Tax Assistance

Each Saturday morning in February and March, student volunteers help prepare tax returns through a multi-step process. First, students interview taxpayers to collect information about their tax situation from the prior year. On-site or during the following week, students and attorneys (organized by the SC Bar Young Lawyers Division) prepare tax returns based on tax information collected. In 2024, law school volunteers prepared tax returns for 266 people, helping them to receive $318,584 in federal and state refunds, including an average earned income tax credit of $2,407 and child tax credits of $2,288 per family.


2024 Tax Returns

VITA will start up again in February 2025 to assist with your 2024 tax returns.
More information will be provided here once our times and dates are scheduled.


Students and other volunteers

Volunteers prepare basic tax returns using online software. A tax coordinator is available to handle difficult questions or returns. Law School tax courses are NOT required. Intake and interview volunteer positions are available, in addition to tax return preparation.

Law students must:

  1. be a good academic standing
  2. complete and submit the Volunteer Enrollment Form
  3. have completed and passed the proper VITA Certification tests
  4. have an interest in providing accurate information to clients
  5. have an interest in either preparing tax returns or interviewing clients.
  6. must be willing to work as past of team.

The Pro Bono Program and The VITA coordinator must:

  1. agree to properly supervise the work of the law student
  2. provide clear and timely instructions
  3. provide updates and assist with problem solving
  4. provide feedback when possible.

The students must:

  1. communicate effectively and efficiently with clients
  2. complete tasks in a timely and competent manner
  3. seek assistance when needed
  4. perform duties professionally
  5. treat this volunteer opportunity as if it was a paying or for-credit position
  6. must keep up to date on tax preparation software and information

The following Core Skills may be associated with this particular volunteer opportunity. Not all tasks will contain all of these skills. See the complete Core Competencies & Skills Inventory for more details.

  • Core Skill: Oral Communication and Listening Abilities
  • Core Skill: General Research Skills
  • Core Skill: Critical Reading Abilities
  • Core Skill: Task Organization and Management
  • Core Skills: Professionalism

Self-study course and online exam


Challenge the conventional. Create the exceptional. No Limits.

©