IRS Form 14335 – In the world of tax assistance for underserved communities, the IRS offers valuable grant programs like Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE). These initiatives help organizations provide free tax help to low-income individuals, seniors, and others in need. A key component for grant recipients is IRS Form 14335, which serves as the primary tool for submitting contact information to the IRS. This SEO-optimized article explores everything you need to know about Form 14335, including its purpose, how to complete it, and related resources, drawing from official IRS sources.
What Are the VITA and TCE Grant Programs?
The VITA program provides free tax preparation services to individuals earning $64,000 or less annually, people with disabilities, and limited English speakers. Meanwhile, the TCE program focuses on assisting taxpayers aged 60 and older with their tax returns and questions. Both are funded through IRS grants to nonprofit organizations, community groups, and other eligible entities.
These programs empower volunteers to offer accurate tax filing support, promoting financial literacy and compliance. Grant recipients must adhere to strict guidelines, including reporting and communication requirements. Form 14335 plays a crucial role in ensuring smooth interactions between the IRS and grant holders.
Purpose of IRS Form 14335
Officially titled “Contact Information for VITA and TCE Grant Programs,” Form 14335 allows grant recipients to designate key contacts for IRS communications. This includes questions about grant operations, federal tax matters, financial reporting, and more. The form ensures the IRS can efficiently reach the right individuals, facilitating program oversight and support.
According to IRS guidelines, the information provided helps coordinate activities, staffing, and outreach at volunteer sites. It’s also used to establish controls, send correspondence, and recognize volunteers. Importantly, submitting this form is voluntary, but it’s essential for effective participation in the grant programs. The current revision is from March 2022 (Rev. 3-2022), with OMB Number 1545-2222.
Who Needs to File IRS Form 14335?
Form 14335 is required for organizations that have received or are applying for VITA or TCE grants. This includes:
- New grant applicants, as part of the initial application package.
- Existing single-year or multi-year grant recipients, to update contact details or notify changes.
- Any entity involved in managing VITA/TCE sites, ensuring compliance with IRS requirements.
Nonprofits, faith-based organizations, educational institutions, and local governments commonly use this form. If your organization coordinates volunteer tax preparation or outreach, submitting accurate contact info via Form 14335 is a must to avoid delays in grant processing or communications.
How to Fill Out IRS Form 14335: Step-by-Step Guide?
Completing Form 14335 is straightforward and typically takes about 30 minutes. The form collects basic organizational details and contact information for various roles. Here’s a breakdown of the key sections:
1. Recipient Information
- Enter your organization’s name, address, and Federal Award Identifier (from your grant award).
- Specify days and hours of operation for your program sites.
2. Primary Contact Information
- Name and title of the person managing daily operations.
- Phone, extension, cell, and email.
- Indicate if the IRS can share this info with other VITA/TCE participants (Yes/No).
- Only one primary contact is allowed; they must be knowledgeable about grant requirements.
3. Alternate Contact Information
- Designate at least one alternate who can assist or step in for the primary.
- Include similar details as above, plus sharing permission.
4. Authorized Organization Representative
- The official authorized to act on behalf of your organization for grant obligations.
- Provide contact details and sharing permission.
5. Federal Tax Matters Contact
- Person authorized to discuss your organization’s federal tax issues (e.g., filings, penalties).
- This contact is only used for tax-related queries.
6. Financial/PMS Contact
- Handles financial aspects, including disbursements and reporting via the Payment Management System (PMS).
7. Other Contacts (As Needed)
- For additional roles; explain their responsibilities.
- Repeat sections for multiple others, including contact details and sharing permission.
Refer to the form’s definitions for clarity:
- Primary: Oversees day-to-day program operations.
- Alternate: Supports the primary and knows grant details.
- Authorized Representative: Binds the organization legally.
- Federal Tax Matters: Deals with IRS tax compliance.
- Financial/PMS: Manages grant finances.
- Other: Any supporting roles, with explanations.
Ensure all information is accurate to comply with the Privacy Act of 1974, which mandates transparency on data use.
When and How to Submit Form 14335?
Submit Form 14335 as part of your grant application or when updating contacts. For new applicants, include it with forms like Form 8653 (TCE Application Plan) during the application window, typically announced annually.
- Submission Method: Email or mail to the IRS Stakeholder Partnerships, Education and Communication (SPEC) office, as specified in Publication 4671 or your grant instructions.
- Deadlines: Align with grant cycles; for example, final reports for prior grants are due by January 28 following the September 30 project end.
- Updates: Resubmit if contacts change to keep IRS records current.
Always check the latest IRS publications for any updates, as program details can evolve.
Download IRS Form 14335 and Related Resources
You can download the latest version of Form 14335 directly from the IRS website:
Additional helpful resources:
- Publication 4671: VITA Grant Program Overview and Application Instructions.
- Publication 4883: Grant Programs Resource Guide.
- Publication 5683: VITA/TCE Handbook for Partners and Site Coordinators.
For grant application details, visit the IRS pages on Applying for a TCE Grant or VITA Grant Recipient.
Frequently Asked Questions About IRS Form 14335
Is Form 14335 mandatory for all VITA/TCE participants?
No, only for grant recipients or applicants. Volunteers at sites don’t need to file it individually.
Can I share contact info with other programs?
Yes, but you must explicitly consent on the form for the IRS to share with other VITA/TCE entities.
What if my organization’s contacts change mid-year?
Resubmit an updated Form 14335 promptly to ensure uninterrupted communication.
Are there penalties for incomplete forms?
While voluntary, incomplete or inaccurate info could delay grant processing or compliance checks.
By properly utilizing IRS Form 14335, your organization can maximize the impact of VITA and TCE grants, helping more community members with free tax services. For personalized advice, consult the IRS or a tax professional. Stay updated via official IRS channels to ensure compliance in 2026 and beyond.