IRS Form 13979 – VITA Grant Final Expense Report

IRS Form 13979 – VITA Grant Final Expense Report – In the world of nonprofit tax assistance programs, accurate financial reporting is crucial for maintaining compliance and securing future funding. If you’re involved in the Volunteer Income Tax Assistance (VITA) program, IRS Form 13979 plays a key role in wrapping up your grant cycle. This form, officially titled the VITA Grant Final Expense Report, ensures that grant recipients account for all expenditures and demonstrate proper use of federal funds. Whether you’re a program coordinator, grant manager, or volunteer administrator, understanding how to properly complete and submit this form can help avoid audits and streamline your operations.

In this comprehensive guide, we’ll break down everything you need to know about IRS Form 13979, including its purpose, filing requirements, step-by-step instructions, and best practices for compliance. We’ll draw from official IRS resources to provide the most up-to-date information as of 2026. For the latest form, you can download the PDF directly from the IRS website here.

What Is the VITA Program?

The Volunteer Income Tax Assistance (VITA) program is a federally supported initiative that offers free tax help to low- to moderate-income individuals, persons with disabilities, and limited English-speaking taxpayers. Administered by the IRS, VITA relies on volunteers and community organizations to prepare basic tax returns at no cost. Grants are available to eligible organizations to cover operational expenses, such as training materials, equipment, and site setup.

VITA grants are competitive and require detailed reporting to ensure funds are used appropriately. This is where IRS Form 13979 comes into play—it’s the final step in the grant reporting process, allowing recipients to reconcile expenses and close out the grant year.

Purpose of IRS Form 13979

IRS Form 13979 is designed to report all expenses incurred under a VITA grant for the fiscal year. Its primary goals include:

  • Verifying that grant funds were spent in accordance with IRS guidelines.
  • Providing a clear breakdown of costs across categories like personnel, supplies, and travel.
  • Helping the IRS evaluate program effectiveness and allocate future funding.

By submitting this form, grant recipients demonstrate transparency and accountability, which is essential for maintaining eligibility in subsequent grant cycles. Failure to file accurately can result in penalties, grant repayment demands, or disqualification from future VITA funding.

According to official IRS documentation, this form must reflect actual expenditures and any unspent funds, which may need to be returned.

Who Must File IRS Form 13979?

Not every VITA participant needs to file Form 13979—it’s specifically for organizations that received a VITA grant during the tax year. This includes:

  • Nonprofit organizations, community groups, or educational institutions awarded VITA funding.
  • Any entity acting as a fiscal agent for VITA sites.

If your organization did not receive a grant, you won’t need this form. However, if you’re a sub-recipient or partner under a primary grantee, consult your grant agreement to determine reporting responsibilities. The IRS emphasizes that only the primary grant recipient is typically responsible for submission.

When and How to File IRS Form 13979?

Timing is critical for compliance. The form must be submitted no later than 90 days after the end of the grant performance period, which usually aligns with the federal fiscal year (October 1 to September 30). For the 2025-2026 cycle, this means filing by December 31, 2026, or as specified in your grant award letter.

Submission is electronic via the IRS’s GrantSolutions portal or as directed in your grant terms. Paper filings are not accepted unless explicitly approved. Always retain copies of your submission and supporting documentation for at least three years, as the IRS may request them during reviews.

Key deadlines and tips:

  • Check your grant award: Specific due dates are outlined there.
  • Amendments: If errors are discovered post-submission, file an amended report promptly.
  • Extensions: Requests for extensions must be submitted in writing before the deadline, with justification.

Step-by-Step Instructions for Completing IRS Form 13979

Form 13979 is a two-page document that requires detailed financial data. Here’s a breakdown of each section based on the official form layout. Refer to the PDF for exact fields, and use accounting software or spreadsheets to compile data accurately.

Part I: General Information

  • Line 1: Organization Name and EIN: Enter your legal name and Employer Identification Number (EIN) as it appears on your grant application.
  • Line 2: Grant Number: Use the unique identifier from your VITA grant award.
  • Line 3: Performance Period: Specify the start and end dates of the grant year (e.g., October 1, 2025, to September 30, 2026).
  • Line 4: Contact Information: Provide the name, title, phone, and email of the person responsible for the report.

Part II: Expense Summary

This is the core of the form, where you report expenditures by category. Total all costs and ensure they match your internal records.

  • Column A: Budgeted Amounts: List the amounts approved in your grant budget.
  • Column B: Actual Expenses: Report what was actually spent.
  • Column C: Variance: Calculate differences (Budgeted minus Actual). Explain significant variances (over 10%) in Part IV.
  • Categories include:
    • Personnel (salaries, benefits for grant-related staff).
    • Fringe Benefits.
    • Travel (mileage, lodging for training).
    • Equipment (computers, printers for VITA sites).
    • Supplies (forms, software licenses).
    • Contractual (third-party services like auditing).
    • Other (marketing, rent for sites).
    • Indirect Costs (overhead, if approved).

Total lines at the bottom must balance: Total Expenses + Unspent Funds = Grant Award Amount.

Part III: Certification

  • Sign and date the form electronically. The certifying official must be authorized (e.g., executive director or CFO).
  • Include a statement affirming the accuracy of the information.

Part IV: Explanations and Attachments

  • Provide narratives for any variances, unspent funds, or unusual expenses.
  • Attach supporting documents like receipts, invoices, or ledgers if required.

Tips for accuracy:

  • Use double-entry accounting to track expenses in real-time.
  • Reconcile with bank statements monthly.
  • Consult IRS Publication 5136 (VITA Grant Program Guide) for detailed examples.

Common Mistakes to Avoid When Filing Form 13979?

Even seasoned administrators can slip up. Here are pitfalls to watch for:

  • Inaccurate Categorization: Don’t lump all costs under “Other”—be specific.
  • Missing Documentation: Always back up figures with records.
  • Late Filing: Set calendar reminders for deadlines.
  • Forgetting Unspent Funds: Report and return any unused amounts promptly.
  • Ignoring Updates: Check the IRS website for form revisions annually.

Benefits of Proper VITA Grant Reporting

Beyond compliance, filing Form 13979 correctly strengthens your organization’s reputation and improves chances for future grants. It also provides valuable insights into cost efficiencies, helping you optimize operations for greater community impact. In 2025, VITA programs assisted over 3 million taxpayers, underscoring the program’s importance.

Frequently Asked Questions About IRS Form 13979

1. What if my organization has multiple VITA sites?

Report aggregated expenses for all sites under the grant, but maintain site-level records for internal use.

2. Can I file Form 13979 electronically?

Yes, it’s required via the GrantSolutions system. Contact your IRS grant officer for access issues.

3. What happens if I underreport expenses?

This could trigger an audit. Always err on the side of over-documentation.

4. Where can I get help with Form 13979?

Reach out to the IRS Stakeholder Partnerships, Education and Communication (SPEC) office or consult a tax professional familiar with nonprofit grants.

For more details, visit the official IRS VITA Grant page or download the form PDF. Staying informed ensures your VITA program continues to thrive and serve those in need.

This article is for informational purposes only and not tax advice. Consult a professional for personalized guidance.