Form 13977 — VITA Grant Budget Plan

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f13977.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form 13977¶

(July 2025)

Department of the Treasury - Internal Revenue Service

Exceptions & meaning →

VITA Grant Budget Plan¶

OMB Number

1545-2222

Purpose: This form is to be used by VITA Grant Applicants. It should accompany the completed VITA Grant Application and only represent the categorical dollar expenses of estimated program expenditures, cash contributions and third party-in-kind contributions (donated cash, property or services) qualifying as matching funds.

Catalog Number 51502R www.irs.gov Form 13977 (Rev. 7-2025)

Page 2

Instructions - Federal Funds

Proposed Expenditures

Instructions - Matching Funds

Proposed Expenditures

Line 1 • Do not include fringe benefits with this calculation.

Documentation includes daily timesheets for the individuals covered. This is required for both employees and volunteers.

Federal funds may only be used for certain positions

directly involved in the VITA Program. They are: Program coordinator, financial coordinator, site coordinator, clerical support, tax law instructor, quality reviewer, Financial Education and Asset Building (FEAB) coordinator and information technology support. Other positions may be considered with prior approval. Federal funds may not be paid to individuals for the activities of screening or preparing tax returns.

Non-federal funds may be used to pay these expenses can

be used as matching funds when incurred by individuals directly involved in the delivery of the program.

Line 2 • N/A

Line 3 • Only include fringe benefits for individuals paid. These

should not be included in the salary calculations or contractual services.

Federal funds may only be used to pay fringe benefits for

certain positions directly involved in the VITA Program. Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.

Non-federal funds may be used to pay these expenses can

be used as matching funds when incurred by individuals directly involved in the delivery of the program.

Line 4 • Enter the total estimated travel reimbursement for VITA site

operations to volunteer Tax Assistors and Coordinators/ Administrators.

DO NOT include expenses for any volunteer twice, even if

he/she serves in two or more capacities.

DO NOT include expenses for training.
Reimbursements may be made to volunteers for either

actual expenses incurred or stipends provided to volunteers.

Stipends must be designed to relieve the volunteer of

expense documentation and should be based on expected out-of-pocket expenses not on the time engaged in volunteer service.

Stipends may not be based on the time the volunteer is

expected to be engaged in volunteer service.

Line 1 • Matching funds pay be used to pay for personnel for

certain positions involved with the VITA Program.

They are: Program coordinator, financial coordinator, site coordinator, clerical support, tax law instructor, quality reviewer, Financial Education and Asset Building (FEAB) coordinator and information technology support. Other positions may be considered with prior approval. Federal funds may not be paid to individuals for the activities of screening or preparing tax returns

Non-federal funds may be used to pay these expenses can

be used as matching funds when incurred by individuals directly involved in the delivery of the program.

Line 2 • The value of volunteer service furnished by professional

and technical personnel, skilled and unskilled labor may be counted as matching funds if the services are an integral and necessary part of the program.

The rate for volunteer services shall be determined

consistent with the principals stated in OMB 2 CFR 200 of the “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards”.

Services provided by students to satisfy an academic

requirement do not qualify as matching funds.

If using the Simplified Method to calculate Volunteer

Services as match, provide your calculation in the Comment/Remark field or as an attachment.

Line 3 • Matching funds may be used to pay fringe benefits for

positions directly involved in the VITA Program. Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.

Non-federal funds may be used to pay these expenses can

be used as matching funds when incurred by individuals directly involved in the delivery of the program.

Line 4 • Enter the total estimated travel reimbursement for VITA

site operations for Tax Assistors and Coordinators/ Administrators.

DO NOT include expenses for any volunteer twice, even if

he/she serves in two or more capacities.

DO NOT include expenses for training.
Reimbursements may be made to volunteers for either

actual expenses incurred or stipends provided to volunteers.

Stipends must be designed to relieve the volunteer of

expense documentation and should be based on expected out-of-pocket expenses not on the time engaged in volunteer service.

Stipends may not be based on the time the volunteer is

expected to be engaged in volunteer service.

Catalog Number 51502R www.irs.gov Form 13977 (Rev. 7-2025)

Instructions - Federal Funds Proposed Expenditures (cont'd)

Line 5 • Enter estimated expenses for computer hardware and

printers. This would include expenses associated with the purchase of computer and/or printer equipment in accordance with the cost principles outlined in OMB Expenses for a laptop and are limited to $1,000 per unit.

Include estimated expense for software including

encryption and computer upgrades (memory and operating systems).

Line 6 • Enter estimated expenses for general office supplies

including pencils, pens, paper. Include postage for the fulfillment of orders for program materials. Only include office supplies and equipment purchased directly for use in supporting the VITA program.

Include supplies directly attributable to delivery of e-file. The supplies attributable to e-file are captured on line 18.

Line 7 • Federal funds may be used for contractual agreements to

provide specialty services such as an interpreter, appointment scheduling, space rental, etc.

A contract for space rental may include such additional

services as security, maintenance, and cleaning. If the contract covers the use of the service for other than the VITA Program, only the portion directly attributable to the VITA Program may be charged.

For example, a facility is used to support four programs and

the VITA Program operates during 30% of the time. The cost of rental is $2,000 per month, it would be limited to 30% or $600 for only those months that the VITA Program is in operation.

Line 8 • Other included expenses that must be a direct cost and

incurred solely in support of the VITA program.

Line 9 • Enter the estimated cost of expenses associated with

Financial Education and Asset Building. Expenses are limited to 10% of the total federal amount awarded.

Line 10 • Enter the estimated cost for Volunteer Recognition Items.

You may use grant funds to purchase items to recognize volunteers for their contribution to the VITA Program. Recognition items should not exceed $10.00 per volunteer.

Line 11 • Indicate in the check box if you have an approved rate or if

you will use the de minimus MTDC. If using an approved rate, include the rate agreement with your application.

Enter indirect costs expenses in the Federal column only.

Line 12 • Total estimated Program Cost (ADD Lines 1-11)

NOTE: For an explanation on what Federal funds may not be

used for, see Publication 4671, VITA Grant Program Overview and Application Package.

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Instructions - Matching Funds Proposed Expenditures (cont'd)

Line 5 • Enter the estimated expenses or cash value for computer

hardware and printers for e-file return preparation at a VITA site.

The value of donated equipment shall not exceed the fair

market value of equipment of the same age and condition at the time of donation.

The value of loaned equipment shall not exceed its fair

market rental value.

Enter estimated expense for software including tax

preparation, encryption and computer upgrades (memory and operating systems).

Line 6 • Enter estimated expenses for general office supplies

including pencils, pens, paper. Value assessed to donated supplies shall be reasonable and shall not exceed the fair market value of the property at the time of the donation.

Include supplies directly attributable to delivery of e-file.

The supplies attributable to e-file are captured on line 18.

Line 7 • Federal funds may be used for contractual agreements to

provide specialty services such as an interpreter, appointment scheduling, space rental, etc.

A contract for space rental may include such additional

For example, a facility is used to support four programs and the VITA Program operates during 30% of the time. The cost of rental is $2,000 per month, it would be limited to 30% or $600 for only those months that the VITA Program is in operation.

Line 8 • Other included expenses that must be a direct cost and

incurred solely in support of the VITA program. Nonfederal funds used to pay these expenses may be used for matching when incurred specifically for the delivery of the VITA program.

Line 9 • Enter the estimated cost of expenses associated with

Financial Education and Asset Building. Expenses are limited to 10% of the total federal amount awarded.

Line 10 • Enter the estimated cost for Volunteer Recognition items.

You may use grant funds to purchase items to recognize volunteers for their contribution to the VITA Program. Recognition items should not exceed $10.00 per volunteer.

Line 11 • N/A - Indirect expenses, including general overhead of any

entity administering the program, is not allowed as match.

Line 12 • Total estimated Program Cost (ADD Lines 1-11)

NOTE: For an explanation on what Qualified Matching Funds

may NOT include, see Publication 4671, VITA Grant Program Overview and Application Package.

Catalog Number 51502R www.irs.gov Form 13977 (Rev. 7-2025)

Instructions - Federal Funds Proposed Expenditures (cont'd)

Line 13 • Indicate if your organization has any corporate felony

convictions. If so, provide a brief description in the comments section below. VITA grant funds may not be awarded to any corporation that was convicted of a felony criminal violation under any federal law within the preceding 24 months, where the IRS is aware of the conviction, unless the IRS has considered suspension or debarment of the corporation and made a determination that denial of the grant is not necessary to protect the interests of the government.

Line 14 • Indicate if your organization has Related Party

Transactions. If yes, provide a brief description in the comments section below. The Recipient must follow IRS conflict of interest policies for federal awards and must immediately disclose in writing any potential conflict of interest to the Grant Program Office.

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Instructions - Matching Funds Proposed Expenditures (cont'd)

Line 13 • Indicate if your organization has any corporate felony

Line 14 • Indicate if your organization has Related Party

Line 15 • Indicate if your organization will have sub-award of $1,000

or more. If yes, you will be required to provide a list of subawards, amount, name of organization and the organization's DUNS/UEI if awarded.

Privacy and Paperwork Reduction Act Notice

The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-2222. The time estimated for participation is 30 minutes. We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.

Catalog Number 51502R www.irs.gov Form 13977 (Rev. 7-2025)

Exceptions & meaning →