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Form 13977: VITA Grant Budget Plan
IRS Form 13977 is a VITA Grant Budget Plan used to detail financial proposals for the VITA Program. This form requires indication of corporate felony convictions if they occurred within the preceding 24 months.
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IRS Form 13977 - VITA Grant Budget Plan
IRS Form 13977 is a VITA Grant Budget Plan used to detail financial proposals for the VITA Program. This form requires indication of corporate felony convictions if they occurred within the preceding 24 months.
Risk Radar
Scan points- 1Failing to disclose a corporate felony conviction if one occurred within the last 24 months is a major risk.
- 2Including fringe benefits with Federal funds calculation on Line 1 (Page 2).
- 3Counting volunteer expenses twice if they serve in multiple capacities (Line 4/Page 2).
- 4Using student services to satisfy an academic requirement as matching funds (Page 2).
- 5Not providing a brief description for related party transactions when answering 'Yes' (Line 14/Page 4).
Plain English
This form helps organizations plan and justify how they will spend money received through a VITA grant. It details expected costs, such as salaries and travel, to show the IRS exactly where the funds are going for their volunteer tax preparation efforts. Organizations must also confirm if they have any major financial issues or related party dealings.
Submission Date
- Filing date: 2025-07-25 22:10:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when applying for VITA Grant funding and need to detail categorical dollar expenses of estimated program expenditures, cash contributions, and third party-in-kind contributions qualifying as matching funds.
- Do not use this form when detailing only the total estimated program cost without itemizing specific categories (Lines 1 through 12).
- Check Form 13977 itself instead when you need to detail all required budget components, as it is the primary document.
Form selector
Use this form or another form?
Need to report a related party transaction
The form requires indicating if this occurred on Line 14 and providing a description.
✓ Check Line 14 of Form 13977
Must use the Simplified Method for volunteer services match
This calculation must be provided either in the Comments/Remarks field or as an attachment when using the Simplified Method.
✓ Check Line 2 on Form 13977
Need to list specific personnel costs under Federal Funds
Personnel expenses are itemized starting on Line 1, and documentation requires daily timesheets for all covered individuals.
✓ Check Lines 1-12 of Form 13977
Deadline or filing window
The form requires information submission to assist in contact regarding participation. There is no stated filing deadline, but organizations must be prepared to answer questions related to their financial plans immediately upon request by the IRS Grant Program Office.
Checklist
What you need before filling it out
Personnel
Daily timesheets for individuals covered · Federal Funds Proposed Expenditures
Volunteer services (Line 2)
Determination consistent with OMB 2 CFR 200 · Matching Funds Proposed Expenditures
Equipment (Line 5)
Estimated expenses for hardware/printers, limited to $1,000 per unit · Federal Funds Proposed Expenditures
Travel (Line 4)
Total estimated travel reimbursement for Tax Assistors and Coordinators/ Administrators · Matching Funds Proposed Expenditures
Corporate felony conviction (Line 13)
Yes/No indication, plus a brief description if 'Yes' · Federal Funds Proposed Expenditures
Total estimated program cost (Line 13)
Sum of all lines (Lines 1 through 12) · Total Estimated Program Cost
Before you submit
- 1Ensure the form is dated with the July 2025 revision.
- 2Verify that Line 13 accurately reflects whether a corporate felony conviction occurred in the preceding 24 months.
- 3Confirm that all expenses listed under Federal Funds (Lines 1-12) are directly involved in the VITA Program.
- 4Check that volunteer services on Line 2 have not been double-counted.
- 5Review Line 5 to ensure hardware/printer costs are limited to $1,000 per unit.
- 6Verify that Line 4 includes travel reimbursement for Tax Assistors and Coordinators/Administrators.
- 7Confirm the total sum on Line 13 matches the summation of all other listed expenses.
How to file this form
- 1Complete Lines 1 through 12 by detailing your estimated program expenditures, ensuring you document personnel (Line 1) and volunteer services (Line 2).
- 2Calculate the total sum on Line 13 using all preceding lines to determine the Total estimated program cost.
- 3Indicate 'Yes' or 'No' for corporate felony conviction (Line 13) and related party transaction (Line 14), providing descriptions where applicable.
- 4Sign and date Form 13977, keeping a copy of the completed form for your records.
Known limitations
- 1Federal funds may only be used for certain positions directly involved in the VITA Program (Program coordinator, financial coordinator, site coordinator, clerical support, tax law instructor, quality reviewer, Financial Education and Asset Building (FEAB) coordinator, and information technology support).
- 2Federal funds cannot be paid to individuals for the activities of screening or preparing tax returns.
- 3For Federal Funds Proposed Expenditures, expenses for training should not be included in the calculation.
- 4For Matching Funds Proposed Expenditures, services provided by students to satisfy an academic requirement do not qualify as matching funds.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is Form 13977 (Rev. 7-2025), dated July 2025. The source does not point to a separate page detailing the latest information, but it confirms this revision date.
What changed or needs a fresh check
- Edition date — confirm the revision reads 7-2025
- Catalog Number — confirm it is 51502R
- OMB Number — confirm it is 1545-2222
- Signature — check for a space provided on the form (not explicitly detailed, but implied)
- Form Title — verify the official title reads VITA Grant Budget Plan
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 13977 for your records.
- 2If you indicate 'Yes' on Line 15 (Sub-Awards), provide a list detailing each sub-award, including its amount, name of organization, and DUNS/UEI if awarded.
- 3If you check the box indicating the simplified method was used for Volunteer services, ensure the calculation is provided in the Comment/Remark field or as an attachment.
- 4The recipient must follow IRS conflict of interest policies for federal awards and immediately disclose any potential conflict of interest to the Grant Program Office if applicable.
Sources
- SRCForm 13977 is the VITA Grant Budget Plan (Catalog Number 51502R) used by VITA Grant Applicants (Instructions p.1).
- SRCThe form has a revision date of July 2025 and an OMB Number of 1545-2222 (Form p.1).
- SRCFederal funds may only be used for specific positions, including Program coordinator, financial coordinator, site coordinator, clerical support, tax law instructor, quality reviewer, FEAB coordinator, and IT support (Instructions p.2).
- SRCFor Federal Funds Proposed Expenditures, fringe benefits are not included in the calculation of Line 1; daily timesheets are required for documentation (Instructions p.2).
- SRCMatching funds may be used to pay personnel for certain VITA Program positions, including program or site coordinator, financial or clerical support, tax law instructor, quality reviewers, and IT support (Instructions p.2).
- SRCIf using the Simplified Method for Volunteer Services match, the calculation must be provided in the Comment/Remark field or as an attachment (Instructions p.2).
- SRCThe form requires indicating if there are Sub-Awards of $1,000 or more on Line 15 (Form p.4).
- SRCThe legal right to ask for information is cited as 5 U.S.C. 301 under the Privacy Act notice (Form p.4).
Common confusion points
Should I include fringe benefits when calculating Federal Funds Proposed Expenditures?
The instructions specify that fringe benefits should not be included in this calculation.
→ Check Line 1 for Federal Funds Proposed Expenditures.
Can a volunteer receive a stipend instead of reimbursement?
Yes, reimbursements may be made to volunteers for either actual expenses incurred or stipends provided to volunteers.
→ Refer to the general instructions regarding Volunteer services.
What is the difference between an expense and a stipend for a volunteer?
A stipend must be based on expected out-of-pocket expenses rather than the time engaged in service, whereas reimbursement covers actual expenses incurred.
→ Check the detailed instructions under 'Matching Funds Proposed Expenditures' (p.2).
Can matching funds cover fringe benefits?
Yes, matching funds may pay fringe benefits for positions directly involved with the VITA Program.
→ Verify this on Line 3 of Matching Funds Proposed Expenditures.
What qualifies as a position eligible for Federal Funds to be paid for?
Positions listed include program coordinator, financial coordinator, site coordinator, clerical support, tax law instructor, quality reviewer, FEAB coordinator, and IT support.
→ Review the list provided in the instructions under 'Federal Funds Proposed Expenditures' (p.2).
If I use the Simplified Method, where do I show my math?
Provide your calculation either in the Comment/Remark field or as an attachment.
→ This applies specifically to Volunteer Services calculations.
Do I have to include all expenses for a volunteer if they work in multiple roles?
No, you should not include expenses for any volunteer twice, even if he/she serves in two or more capacities.
→ Check the instructions under both Federal and Matching Funds sections.
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⚠ If something goes wrong
- If there is a potential conflict of interest, immediately disclose it to the Grant Program Office while filing Form 13977.
Questions about IRS Form 13977
What is IRS Form 13977 used for?
This form helps organizations plan and justify how they will spend money received through a VITA grant. It details expected costs, such as salaries and travel, to show the IRS exactly where the funds are going for their volunteer tax preparation efforts. Organizations must also confirm if they have any major financial issues or related party dealings.
Who must file IRS Form 13977?
The Recipient must file IRS Form 13977; this is the organization receiving the VITA grant funding.
What information does IRS Form 13977 require?
The form collects details on proposed expenditures through lines like Line 1 (Federal funds) and Line 3 (Matching funds). It also requires answers regarding corporate felony convictions (Line 13), related party transactions (Line 14), and sub-awards of $1,000 or more (Line 15).
When is IRS Form 13977 due?
The source does not state a specific filing deadline; however, the information is requested to assist in contacting relative to participation in the IRS volunteer income tax preparation and outreach programs.
Where do I file IRS Form 13977?
The instructions do not specify a mailing address for submission. The form is associated with Catalog Number 51502R and can be referenced via www.irs.gov.
How do I complete IRS Form 13977?
The Recipient completes the form by detailing all estimated costs on Page 2 (e.g., Line 1). The filer must then indicate corporate felony convictions and related party transactions on Page 4 before submitting the completed document to the Grant Program Office.
What happens if IRS Form 13977 is filed incorrectly?
If information is not provided, the IRS may not be able to use the organization's assistance in these programs. Furthermore, the Recipient must follow IRS conflict of interest policies for federal awards.
Should I include fringe benefits when calculating Federal Funds Proposed Expenditures?
The instructions specify that fringe benefits should not be included in this calculation. Check Line 1 for Federal Funds Proposed Expenditures.
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