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Form 13978: Projected Operations VITA Grant Application
IRS Form 13978 is the Projected Operations VITA Grant Application, used by VITA Grant applicants to estimate expected operations for the next filing season; at least 90% of federal returns must meet the low income threshold.
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IRS Form 13978 - Projected Operations VITA Grant Application
IRS Form 13978 is the Projected Operations VITA Grant Application, used by VITA Grant applicants to estimate expected operations for the next filing season; at least 90% of federal returns must meet the low income threshold.
Risk Radar
Scan points- 1Ensure at least 90% of total federal returns meet the low income threshold.
- 2Failing to state that at least 90% of total federal returns meet the low income threshold.
- 3Not providing a valid EFIN or SIDN for each listed site on page 2.
- 4Forgetting to calculate Line 4 (Total federal returns prepared) as the sum of Lines 1-3.
- 5Selecting only one primary and secondary underserved population when both are required.
Plain English
This form allows organizations applying for a VITA Grant to forecast how much work they expect to do in the upcoming tax filing season. It details projected numbers of returns, expected volunteer effort, and the specific populations they plan to serve. Completing this helps the IRS know if the organization meets their operational goals.
Submission Date
- Filing date: 2022-03-24 22:10:58
- 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 needing to estimate projected operations for the next filing season.
- Do not use it when your organization does not meet the requirement that at least 90% of total federal returns prepared must meet the low income threshold.
- Check Form 13978 (Rev. 3-2022) instead when you need to reference this specific version.
Form selector
Use this form or another form?
Need to track operational estimates for a different grant program
The form is specifically titled for VITA Grant applications
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Not stated in the official source
Preparing returns outside of low income status
While line items exist, this form mandates that at least 90% of total returns must be low income
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Not stated in the official source
Need to list site details on a separate document
If space is insufficient for listing all sites on Page 2, supplementary documentation is required
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Not stated in the official source
Deadline or filing window
The estimates provided must cover a period of performance running from October 1 to September 30. The form is completed when applying for entry into the program, and no specific submission deadline date is stated in the official source.
Checklist
What you need before filling it out
Total Federal Returns Prepared (Line 4)
Sum of Lines 1, 2, and 3 · Page 1
Traditional Site Count (Line 5)
Number of traditional sites planned for the next filing season · Page 3
Volunteer Hours by Type (Lines 9-13)
Specific count and hours for Tax preparers, Support, etc. · Page 3
Primary/Secondary Focus Populations (Line 14-19)
Must select one Primary and one Secondary focus group from the list · Page 1
Site Identification Number (SIDN)
Required for each site listed on Page 2 · Page 2
Performance Period
October 1, to September 30 · Page 1
Before you submit
- 1Ensure the organization's name is listed on Form 13978.
- 2Confirm that at least 90% of total federal returns prepared meet the low income threshold.
- 3Verify Line 4 (Total Federal Returns Prepared) correctly sums Lines 1, 2, and 3.
- 4Complete Page 2 by providing EFIN and SIDN for every site listed.
- 5Check that Line 8 (Total Proposed Sites) correctly sums Lines 5, 6, and 7.
- 6Verify the estimate of volunteers' total hours matches the specific position type on Page 3.
- 7Confirm that a Primary and Secondary Underserved Population are selected from Lines 14 through 19.
How to file this form
- 1Complete all required fields on Form 13978, including organization name, performance period (October 1 to September 30), and the estimated return/volunteer data.
- 2On Page 2, complete the site information table by listing each site's Name, EFIN, SIDN, City, State, and whether it is Open All Year (Yes/No).
- 3Review all calculated totals on Page 3 to ensure lines like Total Federal Returns Prepared (Line 4) and Total Proposed Sites (Line 8) are correct.
- 4Sign the form (signature location not explicitly detailed in source excerpts, but implied by application submission) before sending it with the VITA Grant Application.
Known limitations
- 1The form must accompany the VITA Grant Application when used by a VITA Grant applicant.
- 2At least 90% of the total number of federal returns prepared must meet the low income threshold.
- 3If more space is required to list all program sites, the information must be provided in a word or excel document.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 3 (dated March 2022). The source does not indicate a specific 'latest information' page, but the revision date confirms this version.
What changed or needs a fresh check
- Edition date — confirm March 2022
- Catalog Number — confirm 51503C
- OMB Number — confirm 1545-2222
- Purpose statement — confirm it is for VITA Grant applicants
- Low Income Threshold — confirm the requirement is at least 90% of total returns
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 13978 (Rev. 3-2022) for record-keeping.
- 2The form should be completed when applying for entry into the program.
- 3If information is not provided, the IRS may not be able to use the assistance in its programs.
- 4The response is voluntary, but providing it is required if the applicant wishes to be considered for participation.
Sources
- SRCForm 13978 is used by VITA Grant applicants to estimate expected operations for the next filing season (Instructions p.1).
- SRCThe period of performance covered by Form 13978 is October 1, to September 30 (Form p.1).
- SRCLine 4 on Form 13978 totals lines 1 through 3 for total federal returns prepared (Form p.1).
- SRCLines 5, 6, and 7 detail the number of traditional, virtual, and facilitated self-assistance sites proposed (Form p.1/p.3).
- SRCLine 9 on Form 13978 records the count and total hours for tax preparers (Form p.3).
- SRCThe OMB Control Number for this form is 1545-2222 (Form p.3).
Common confusion points
What does 'low income' mean when filling out lines 1-3?
Low income refers to federal returns that meet the low income threshold (which must account for at least 90% of total returns).
Check line 14 through 18 to see which specific populations are excluded from this 'low income' calculation.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — If issues arise with this projection, the reader should refer back to the main VITA Grant Application.
Questions about IRS Form 13978
What is IRS Form 13978 used for?
This form allows organizations applying for a VITA Grant to forecast how much work they expect to do in the upcoming tax filing season. It details projected numbers of returns, expected volunteer effort, and the specific populations they plan to serve. Completing this helps the IRS know if the organization meets their operational goals.
Who must file IRS Form 13978?
VITA Grant applicants must file Form 13978 (Projected Operations VITA Grant Application). This form is used by organizations applying for entry into the program.
What information does IRS Form 13978 require?
The form collects estimates on federal return preparation, detailing lines like 'Federal returns filed electronically' and site information including EFIN and SIDN. It also projects volunteer hours by role (e.g., Tax preparers, Site coordinators) and breaks down expected returns by underserved population.
When is IRS Form 13978 due?
The period of performance covered by the estimates is from October 1 to September 30. The form should be completed when applying for entry into the program.
Where do I file IRS Form 13978?
The source indicates that site information must be completed on page 2, and while a specific mailing address isn't provided, it accompanies the VITA Grant Application itself.
How do I complete IRS Form 13978?
First, complete page 1 with your organization's details and projections. Next, fill out page 2 with all existing and proposed site information, including EFIN and SIDN. Finally, ensure line 4 on page 1 (Total federal returns prepared) is the sum of lines 1-3 before submitting.
What happens if IRS Form 13978 is filed incorrectly?
If the requested information is not provided, the IRS may not be able to use the applicant's assistance in these volunteer income tax preparation and outreach programs.
Source transparency
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