IRS Publication 5247 – IRS Forms, Instructions, Pubs 2026

IRS Publication 5247 – IRS Forms, Instructions, Pubs 2026 – If you’re running or planning to run a Volunteer Income Tax Assistance (VITA) program with IRS grant funding, IRS Publication 5247 is your must-read document. Updated in August 2025 (Rev. 8-2025), this publication lays out the VITA Terms and Conditions that every grant recipient must follow to maintain compliance, protect taxpayer data, and ensure high-quality free tax services for low- to moderate-income Americans.

In this comprehensive guide, we’ll break down what Publication 5247 covers, why it matters, key requirements, and how to stay compliant. Whether you’re a new applicant or a seasoned VITA partner, this article will help you navigate the rules with confidence.

Image: Dedicated VITA volunteers providing free tax preparation services to taxpayers in need.

What Is IRS Publication 5247?

IRS Publication 5247, titled Volunteer Income Tax Assistance (VITA) Terms and Conditions, is the official IRS document that details the legal and operational requirements for organizations receiving VITA grants.

  • Publication Date: Revised August 2025 (Catalog Number 68628M)
  • Purpose: Ensures that VITA grant recipients operate programs in full compliance with federal grant rules, protecting both taxpayers and federal funds.
  • Who It Applies To: Primary grant recipients, sub-recipients, site coordinators, and all volunteers involved in grant-funded VITA sites.

Signing Form 13981 (VITA Grant Agreement) means your organization agrees to every term in Publication 5247.

Why VITA Terms and Conditions Matter in 2026?

The VITA program helps millions of eligible taxpayers (typically those earning $64,000 or less in 2025) file accurate federal and state returns for free. But with federal funding comes strict accountability.

Publication 5247 ensures:

  • Taxpayer protection through confidentiality and quality reviews
  • Program integrity by preventing misuse of funds
  • Compliance with federal laws like 2 CFR Part 200 (Uniform Guidance)
  • Sustainable operations through proper reporting and matching funds

Non-compliance can lead to grant termination, repayment demands, or exclusion from future funding.

Key Sections of IRS Publication 5247

The document is organized into clear, actionable sections. Here’s a breakdown:

1. Administrative and National Policy Requirements

Grant recipients must follow a long list of federal regulations, including:

  • 2 CFR Part 200 – Uniform administrative requirements, cost principles, and audits
  • Drug-Free Workplace rules (31 CFR Part 20)
  • Non-discrimination policies
  • Debarment and suspension checks via SAM.gov
  • Buy American Act requirements for purchases

2. VITA Grant Program Terms and Conditions

Core obligations include:

  • Operating sites according to Publication 5166 (VITA/TCE Quality Site Requirements)
  • Using Form 13614-C for every intake, interview, and quality review
  • Documenting volunteer time for matching funds (timesheets or simplified method)
  • Prohibiting use of federal funds for actual return preparation by paid staff
  • Maintaining tax compliance for the organization itself

3. Reporting Requirements

Timely reporting is non-negotiable. Key deadlines include:

  • Quarterly SF-425 Federal Financial Reports (due Jan 30, Apr 30, Jul 30, Oct 30)
  • Annual matching funds report (within 20 days of award)
  • Site listing via Form 13978 (by December 1)
  • Final report (120 days after performance period ends)

Sub-award reporting for amounts ≥ $30,000 goes to SAM.gov/FSRS.

Image: VITA site in action – volunteers conducting quality tax interviews.

4. Terms and Conditions Addendum

Additional federal mandates:

  • Sub-award and executive compensation reporting
  • Unique Entity Identifier (UEI) and active SAM.gov registration
  • Trafficking in Persons prohibition (22 U.S.C. 7104)
  • Recipient integrity reporting in FAPIIS for larger awards

Critical Responsibilities for VITA Partners and Volunteers

Confidentiality and Data Security

All volunteers and staff must protect Personally Identifiable Information (PII) per Publication 4299. Taxpayers share sensitive data like Social Security numbers and bank information—safeguarding it is mandatory.

Quality and Scope of Service

  • Every federal return prepared at a grant-funded site requires a full quality review.
  • Volunteers must be certified and prepare returns only within scope (see Publication 4012).
  • Sites must meet all Quality Site Requirements in Publication 5166.

Financial Management

  • Federal funds cannot pay for tax preparation or screening activities.
  • Matching funds (cash or in-kind) must be properly documented and reported.
  • Records must be kept for three years after the grant ends.

Conflict of Interest and Ethics

Written policies must prevent real or apparent conflicts. Immediate disclosure is required for any violations of federal criminal laws (fraud, bribery, etc.).

Image: VITA volunteers at a community tax preparation site.

How to Access and Use Publication 5247?

Direct Download:
IRS Publication 5247 (PDF)

Related Essential Resources:

Official VITA Grant Recipient Page: irs.gov/individuals/vita-grant-recipient

Frequently Asked Questions (FAQs)

  • Q: Do individual volunteers need to read Publication 5247?
    A: Not directly, but site coordinators should summarize key rules (especially confidentiality and quality review) during training.
  • Q: What happens if we miss a reporting deadline?
    A: Extensions are rare and require prior written approval. Late reports can jeopardize future funding.
  • Q: Can we use grant funds to pay volunteers?
    A: No. Federal funds cannot compensate volunteers for tax preparation. Stipends for travel may be allowed in limited cases.
  • Q: How do we document volunteer time as matching funds?
    A: Use timesheets with name, contact, and hours, or the simplified method based on returns prepared and local preparer rates.
  • Q: Is Publication 5247 the same for TCE grants?
    A: No. TCE has its own document: Publication 5245.

Compliance Successful VITA Programs

IRS Publication 5247 isn’t just bureaucracy—it’s the blueprint for delivering trustworthy, high-quality free tax services while protecting federal investment and taxpayer trust.

By following these VITA Terms and Conditions, your organization can confidently serve your community, expand access to tax preparation, and strengthen your grant performance for future years.

Need help implementing these rules? Review Publication 4883 for practical guidance, or contact the IRS Grant Program Office at [email protected].

Last updated: February 2026. Always verify the latest version directly on IRS.gov, as requirements can be updated.

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