IRS Publication 4671 – IRS Forms, Instructions, Pubs 2026 – In today’s complex tax landscape, programs like the Volunteer Income Tax Assistance (VITA) Grant Program play a crucial role in supporting low-income individuals and underserved communities with free tax preparation services. IRS Publication 4671, officially titled “Helping You Help Others: VITA Grant Program Overview and Application Instructions,” serves as the essential resource for organizations interested in applying for these grants. This SEO-optimized article breaks down the key elements of the publication, including program overview, eligibility criteria, application steps, and more, drawing from the latest official IRS sources as of 2025.
Whether you’re a nonprofit leader, community organizer, or government entity exploring VITA grant opportunities, this guide will help you navigate the process effectively. Let’s dive into what IRS Publication 4671 entails and how it can empower your organization to assist others with tax compliance.
What Is the VITA Grant Program?
The VITA Grant Program is a federal initiative administered by the Internal Revenue Service (IRS) to provide matching grants to qualified organizations. These grants enable the expansion of free volunteer-based tax return preparation services, particularly for low-to-moderate-income taxpayers, persons with disabilities, those with limited English proficiency, Native Americans, rural residents, members of the Armed Forces, and the elderly.
Established following congressional appropriations in 2007 and made permanent by the Taxpayer First Act, the program aims to:
- Extend tax services to hardest-to-reach urban and non-urban areas.
- Boost the capacity for electronic filing (e-filing).
- Enhance quality control and volunteer training.
- Improve the accuracy of tax returns prepared.
Organizations participating in VITA must use IRS-provided software for e-filing all eligible returns and ensure at least 90% of services target individuals whose adjusted gross income (AGI) does not exceed the Earned Income Tax Credit (EITC) limits for the relevant tax year. The program supports various site models, including traditional face-to-face sites, virtual sites (using technology like video or fax), and Facilitated Self-Assistance (FSA) sites where volunteers guide taxpayers in self-preparing their returns.
Success in the program is measured by achieving 100% of return preparation goals, increasing efficiency with grant funds, and demonstrating year-over-year growth in returns prepared. For the latest updates, organizations should refer to the IRS VITA grants webpage, which includes resources like Publication 4883 for post-award guidance.
Key Updates in IRS Publication 4671 (Rev. 5-2025)
The most recent version of IRS Publication 4671, revised in May 2025, is available for download on the IRS website. This 2025 revision includes detailed guidelines on application submission through Grants.gov, emphasizing the need for complete and accurate submissions to avoid disqualification.
Notable features in this edition:
- Multi-Year Funding Options: Eligible organizations can apply for up to three years of funding, subject to annual performance reviews and funding availability.
- Civil Rights Compliance: Strengthened emphasis on non-discrimination, including accommodations for limited English proficiency (LEP) and disabilities.
- Budget and Matching Funds: Updated examples of allowable and unallowable expenses, with a focus on dollar-for-dollar matching requirements under 2 CFR Part 200.
The publication also incorporates a glossary of terms, such as Electronic Filing Identification Number (EFIN) and Site Identification Number (SIDN), to aid applicants.
Eligibility Requirements for VITA Grants
To qualify for a VITA grant, organizations must meet strict criteria outlined in Publication 4671. Eligible applicants include:
- Tax-exempt nonprofits under IRC Section 501(c).
- Accredited postsecondary educational institutions.
- State or local governments.
- Federally recognized Indian tribal governments.
- Coalitions led by an eligible entity.
Key eligibility checkpoints:
- Tax Compliance: Applicants must be current on all federal tax obligations, with no delinquencies in the last five years.
- Matching Funds: Provide 100% non-federal matching funds (cash or in-kind, such as volunteer time valued at fair market rates).
- No Debarment: Not suspended or debarred from receiving federal funds.
- Audit Requirements: If expending $750,000 or more in federal awards annually, submit audits per 2 CFR Part 200, Subpart F.
- Prior Performance: Existing recipients must have submitted timely reports and demonstrated program growth.
Churches need an IRS determination letter, and 501(c)(4) organizations can apply but must avoid lobbying if awarded funds. Only one application per entity is allowed, and coalitions require sub-recipient agreements to prevent double-counting.
Step-by-Step VITA Grant Application Instructions
Applying for a VITA grant involves a structured process via Grants.gov. The application period typically runs from May 1 to May 31 each year, with awards announced by October 1. Here’s a breakdown of the steps based on IRS Publication 4671:
- Register Early: Obtain a Unique Entity Identifier (UEI) via SAM.gov and register on Grants.gov. This can take time, so start well before the deadline.
- Gather Required Forms:
- SF-424 (Application for Federal Assistance): Mark as “New” or “Continuation” for multi-year applications.
- Form 13978 (VITA Grant Projected Operations): Detail projected sites, returns, volunteers, and underserved populations served.
- Form 13977 (VITA Grant Budget Plan): Outline federal and matching funds across categories like personnel, supplies, travel, and equipment (e.g., computers up to $1,000 per unit).
- Form 14335 (Contact Information): Provide primary contacts.
- SF-LLL (if lobbying activities exceed thresholds).
- Prepare the Narrative:
- Experience (up to 64 points): Describe prior VITA involvement, volunteer numbers, and past return production.
- Program Strength (up to 50 points): Cover training plans, recruitment strategies, and publicity efforts.
- Target Audience (up to 38 points): Identify demographics and marketing to underserved groups.
- Partnerships, Sustainability, Quality Control, and Measures (additional points): Explain collaborations, growth plans, adherence to IRS Quality Site Requirements (QSRs), and success metrics.
- Civil Rights and Financial Sections: Certify compliance with federal civil rights laws and detail internal controls, accounting systems, and matching funds sources.
- Submit by Deadline: Upload all documents electronically. Incomplete applications are scored based on available information and may be rejected.
Post-submission, applications undergo technical evaluation (up to 200 points) and IRS review for geographic diversity, budget feasibility, and compliance. If awarded, return the grant agreement and matching documentation within 20 days.
Funding Details and Allowable Expenses
VITA grants are awarded for a one-year period (October 1 to September 30), with amounts based on proposed plans and congressional appropriations. In recent years, the IRS has distributed millions in grants— for example, $25 million to 297 VITA grantees in 2021.
- Matching Requirement: Dollar-for-dollar match using non-federal sources. Volunteer time can be valued using a simplified method (e.g., multiplying returns by local preparer wages).
- Allowable Expenses: Training, supplies, travel for operations, publicity, interpreters, and up to 10% for Financial Education and Asset Building (FEAB) services.
- Unallowable Expenses: Tax software (provided by IRS), construction, entertainment, or payments for return preparation.
Indirect costs are permitted at a 10% de minimis rate or via an approved agreement. Funds are accessed through the Payment Management System (PMS), and excess expenses are not reimbursable.
Tips for a Successful VITA Grant Application
To maximize your chances:
- Use demographic data (e.g., from Census.gov) to justify target audiences.
- Ensure consistency across forms and narratives.
- Proofread for accuracy and submit early to avoid technical issues.
- Coordinate with your local IRS SPEC (Stakeholder Partnerships, Education, and Communication) representative for guidance.
- Review companion publications like 4883 for reporting requirements and 5247 for terms and conditions.
Conclusion: Empowering Communities Through VITA Grants
IRS Publication 4671 is your roadmap to securing funding for impactful tax assistance programs. By following its guidelines, organizations can expand services, promote tax compliance, and support economic stability in underserved communities. For the most current details, download the PDF from the IRS website or visit Grants.gov to start your application during the open period.
If you’re ready to apply, remember: The VITA Grant Program not only helps taxpayers but also strengthens community partnerships and volunteer engagement. Stay informed through official IRS channels to ensure compliance and success.