MOC’s Volunteer Income Tax Assistance (VITA) program is a national, IRS sponsored program in which IRS certified volunteers prepare and process tax returns for free for individuals and families whose income falls within the program guidelines. The returns are e-filed for quick refunds. Volunteer tax preparers are trained to find tax credits for which many low- to moderate-income families are eligible such as the Earned Income Credit, the Child Care Credit, the Education Credit, and the Circuit Breaker Credit for senior tax payers.