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Form 13977: VITA Grant Budget Plan
IRS Form 13977 is the VITA Grant Budget Plan used by grant recipients to detail estimated program costs, proposed federal and matching fund expenditures, and disclosures such as corporate felony convictions and sub‑awards of $1,000 or more.
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IRS Form 13977 - VITA Grant Budget Plan
IRS Form 13977 is the VITA Grant Budget Plan used by grant recipients to detail estimated program costs, proposed federal and matching fund expenditures, and disclosures such as corporate felony convictions and sub‑awards of $1,000 or more.
Risk Radar
Scan points- 1Failing to disclose a corporate felony conviction within the past 24 months can disqualify the grant.
- 2Including volunteer expenses twice when a volunteer serves in multiple capacities.
- 3Including training expenses in the proposed expenditures.
- 4Calculating volunteer stipends based on time rather than out‑of‑pocket costs.
- 5Submitting a sub‑award of $1,000 or more without the required list, amounts, and DUNS/UEI.
Plain English
This form lets a VITA grant recipient outline how it will spend the grant money and report any conflicts. It asks for total program cost, staff expenses, travel and any large sub‑awards. It also requires disclosure of felony convictions or related‑party deals.
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 you are a VITA Grant Applicant preparing the budget plan that details estimated program costs, federal and matching fund expenditures, and required disclosures.
Form selector
Use this form or another form?
Preparing a VITA Grant Budget without a completed VITA Grant Application
Must accompany the application to be considered complete
✓ Verify the application is attached
Reporting actual expenditures after grant award
This form is for budget planning, not final expense reporting
✓ Confirm you are using the correct post‑award reporting form
Submitting a VITA Grant Budget with corporate felony convictions within 24 months
Disclosure required on line 13, may affect eligibility
✓ Ensure conviction details are entered in comments
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Personnel (Federal Funds)
Daily timesheets for employees and volunteers · Instructions page 2, line 1
Volunteer services (Federal Funds)
Documentation that each volunteer is counted only once · Instructions page 2 bullet about not including volunteer twice
Travel (Federal Funds)
Estimated travel reimbursement amounts for site operations · Instructions page 2, line 4
Equipment (Federal Funds)
Cost estimates for laptops, printers, and software · Instructions page 3, line 5
Corporate felony conviction (Disclosure)
Description of any conviction within the preceding 24 months · Instructions page 4, line 13
Before you submit
- 1Confirm the revision date on the form reads Rev. 7‑2025.
- 2Enter the organization name in the designated field.
- 3Complete all Federal Funds Proposed Expenditures lines (1‑12).
- 4Do not include fringe benefits on line 1 as instructed.
- 5Ensure volunteer services are not duplicated across lines.
- 6Answer Yes or No for corporate felony conviction on line 13.
- 7Answer Yes or No for related party transaction on line 14.
- 8Check that any required comments or remarks are filled.
How to file this form
- 1Complete the VITA Grant Budget Plan (Form 13977) with all required expense lines.
- 2Attach the completed VITA Grant Application to the budget plan.
- 3Review the form for compliance with the instructions on each line.
- 4Obtain any required signatures on the form.
- 5Submit the package to the IRS VITA Grant office as directed.
- 6Retain a copy of the submitted form and application for your records.
Known limitations
- 1Federal funds may only be used for certain positions directly involved in the VITA Program.
- 2Federal funds may not be paid to individuals for screening or preparing tax returns.
- 3Expenses for any volunteer must not be included twice, even if the volunteer serves in multiple capacities.
- 4Training expenses cannot be included in either Federal or Matching Funds calculations.
- 5Services 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 form is Revision July 2025 (Rev. 7‑2025). The source does not indicate a separate latest‑information page or any changes from prior editions.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 7‑2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a completed copy of Form 13977 for at least three years.
- 2Keep supporting documentation such as daily timesheets and receipts referenced on the form.
- 3Expect a confirmation receipt from the IRS Grant Program Office after submission.
- 4If an error is discovered, submit a corrected Form 13977 with a cover letter indicating the changes.
- 5Store the form and documentation in a secure location to protect confidential information.
Sources
- SRCForm p.1 — purpose: This form is to be used by VITA Grant Applicants.
- SRCForm p.1 — must accompany the completed VITA Grant Application.
- SRCForm p.2 — Federal funds may only be used for certain positions directly involved in the VITA Program.
- SRCForm p.2 — Federal funds may not be paid to individuals for the activities of screening or preparing tax returns.
- SRCForm p.2 — DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.
- SRCForm p.2 — DO NOT include expenses for training.
- SRCForm p.2 — Services provided by students to satisfy an academic requirement do not qualify as matching funds.
- SRCForm p.2 — Line 1 instructions: Do not include fringe benefits with this calculation.
- SRCForm p.4 — Line 15: Indicate if your organization will have sub‑award of $1,000 or more.
- SRCForm p.4 — If yes, provide a brief description in the comments section below.
Common confusion points
Can I include fringe benefits in the Federal Funds Proposed Expenditures?
Line 1 instructions state do not include fringe benefits with this calculation.
→ Check that fringe benefits are omitted from line 1.
May I count a volunteer’s work twice if they serve in two roles?
Instructions explicitly say DO NOT include expenses for any volunteer twice.
→ Verify each volunteer appears only once in the budget.
Are training costs allowed as matching funds?
Instructions state DO NOT include expenses for training.
→ Confirm training expenses are excluded from matching fund lines.
Can student‑provided services be used as matching funds?
Services provided by students to satisfy an academic requirement do not qualify as matching funds.
→ Ensure student services are not listed under matching funds.
Is it permissible to use federal funds for tax return preparation?
Federal funds may not be paid to individuals for the activities of screening or preparing tax returns.
→ Check that no line includes tax return preparation costs.
Do I need to list sub‑awards under $1,000?
Line 15 requires indicating sub‑awards of $1,000 or more and providing details.
→ Only sub‑awards $1,000 or more need to be listed.
Workflow map
Related forms and next steps
Before
Current
After
⚠ If something goes wrong
- Form 13977 — disclose corporate felony convictions or related party transactions in the comments section.
- Form 13977 — provide sub‑award details when sub‑awards are $1,000 or more.
Questions about IRS Form 13977
What is IRS Form 13977 used for?
This form lets a VITA grant recipient outline how it will spend the grant money and report any conflicts. It asks for total program cost, staff expenses, travel and any large sub‑awards. It also requires disclosure of felony convictions or related‑party deals.
Who must file IRS Form 13977?
The organization receiving a VITA grant (the Recipient) must file IRS Form 13977.
What information does IRS Form 13977 require?
The form collects the total estimated program cost, answers on corporate felony convictions (Line 13), related‑party transactions (Line 14), sub‑awards of $1,000 or more (Line 15), proposed federal and matching fund expenditures, and travel reimbursement estimates.
How do I complete IRS Form 13977?
Begin by entering the total estimated program cost on Page 1. Answer Yes/No for corporate felony convictions, related‑party transactions, and sub‑awards of $1,000 or more, providing comments as needed. On Page 2, list proposed federal expenditures for approved VITA positions, matching‑fund personnel costs, and travel reimbursements, following the “Do NOT include” rules. Include any required calculations for volunteer services in the comment field or an attachment. Sign the form as the Recipient and retain a copy.
What happens if IRS Form 13977 is filed incorrectly?
If the form omits required disclosures, VITA grant funds may be denied or the organization may lose eligibility under IRS conflict‑of‑interest policies.
Can I include fringe benefits in the Federal Funds Proposed Expenditures?
Line 1 instructions state do not include fringe benefits with this calculation. Check that fringe benefits are omitted from line 1.
May I count a volunteer’s work twice if they serve in two roles?
Instructions explicitly say DO NOT include expenses for any volunteer twice. Verify each volunteer appears only once in the budget.
Are training costs allowed as matching funds?
Instructions state DO NOT include expenses for training. Confirm training expenses are excluded from matching fund lines.
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