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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 next filing season activity, including returns, sites, volunteers, and underserved populations. At least 90% of 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 next filing season activity, including returns, sites, volunteers, and underserved populations. At least 90% of returns must meet the low‑income threshold.
Risk Radar
Scan points- 1Missing the 90% low‑income return threshold invalidates the application.
- 2Failing to ensure at least 90% of total returns meet the low‑income threshold.
- 3Leaving the EFIN or SIDN fields blank for any listed site on page 2.
- 4Incorrectly summing lines 5‑7, resulting in a wrong total site count on line 8.
- 5Omitting the primary or secondary underserved population selection.
Plain English
This form lets an organization applying for a VITA grant tell the IRS how many low‑income tax returns it expects to prepare next season, how many sites it will run, and how many volunteer hours it will need. It also records which underserved groups the organization will focus on.
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 you are a VITA Grant applicant estimating next filing season activity.
- Do not use it when you are not applying for a VITA Grant or when the activity does not involve low‑income federal returns.
Form selector
Use this form or another form?
Applying for a VITA Grant
Required to project operations for the grant
✓ Verify the revision date matches 3‑2022
Reporting low‑income return estimates for the upcoming season
Captures electronic, paper, and MyFreeTaxes estimates
✓ Ensure at least 90 % meet low‑income threshold
Submitting site and volunteer projections
Provides fields for traditional, virtual, and FSA sites and volunteer hours
✓ Confirm totals add correctly
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 1 – Low‑income electronic returns
Numeric count of expected electronic low‑income returns · Entered on Line 1 of Form 13978
Line 5 – Traditional site count
Number of traditional sites planned · Entered on Line 5 of Form 13978
Line 9 – Tax preparer volunteers
Count and total hours for certified preparers · Entered on Line 9 of Form 13978
Primary underserved population selection
Choose one primary population from list · Section “Underserved Population Primary” on Form 13978
Total low‑income returns (Line 4)
Sum of Lines 1‑3 · Calculated on Line 4 of Form 13978
Before you submit
- 1Enter the estimated number of low‑income electronic returns on Line 1.
- 2Enter the estimated number of low‑income paper returns on Line 2.
- 3Enter the estimated number of low‑income MyFreeTaxes returns on Line 3.
- 4Calculate and record the total low‑income returns on Line 4.
- 5List the number of traditional, virtual, and FSA sites on Lines 5‑7 and total on Line 8.
- 6Provide volunteer counts and total hours for each role on Lines 9‑13.
- 7Select a primary and secondary underserved population and enter return estimates on Lines 14‑19.
- 8Sign the form and attach it to the VITA Grant Application before mailing.
How to file this form
- 1Complete all required numeric fields on Form 13978, ensuring totals are calculated, and retain a completed copy.
- 2Sign the completed Form 13978, and keep the signed copy for your records.
- 3Attach the signed Form 13978 to the VITA Grant Application package, and verify the attachment.
- 4Mail the package to the IRS address listed in the grant instructions, and obtain a mailing receipt.
- 5File a copy of the mailed package for your records, and keep proof of filing.
Known limitations
- 1Only VITA Grant applicants may use IRS Form 13978 — the form’s purpose states it is for VITA Grant applicants.
- 2Form 13978 must accompany the VITA Grant Application and estimate activity for the next filing season, defined as October 1 to September 30.
- 3At least 90% of the total federal returns prepared must meet the low‑income threshold, as noted in the form’s purpose note.
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->Form 13978 (Rev. 3‑2022) is the current edition; the source shows the revision date as March 2022 and does not reference a newer version.
What changed or needs a fresh check
- Edition date — confirm revision reads 3‑2022
- 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 signed copy of IRS Form 13978 together with the VITA Grant Application for your records.
- 2Store the retained copy for the duration of the grant period and any subsequent audit or review timeframe.
- 3Expect the IRS to acknowledge receipt of the grant application and projected operations form within a reasonable period after submission.
- 4If an error is discovered after filing, submit a corrected IRS Form 13978 clearly marking the revisions and reference the original submission.
Sources
- SRCForm p.1 — purpose: "This form is to be used by VITA Grant applicants."
- SRCForm p.1 — low‑income requirement: "At least 90% of the total number of federal returns prepared must meet the low income threshold."
- SRCForm p.1 — period of performance: "Period of performance October 1, to September 30."
- SRCForm p.1 — volunteer categories listed in lines 9‑13 for tax preparers, support, site coordinators, instructors, program administrators.
- SRCForm p.2 — site information requires EFIN and SIDN for each site.
- SRCForm p.3 — line instructions for low‑income returns (lines 1‑4).
- SRCForm p.3 — line instructions for site counts (lines 5‑7).
- SRCForm p.3 — OMB control number 1545-2222.
- SRCForm p.3 — estimated participation time 30 minutes.
Common confusion points
How do I determine if a return meets the low‑income threshold?
The form requires at least 90% of returns to meet the low‑income threshold, but does not define the threshold.
→ Confirm that each return qualifies under IRS low‑income criteria; verify 90% compliance.
What period should I use for the performance dates?
The form lists a period of performance but does not explain its relevance.
→ Enter October 1 to September 30 as shown on Form p.1.
How many volunteer hours should I report for each position?
Lines 9‑12 ask for total hours, but the form does not give a calculation method.
→ Sum the estimated hours each volunteer will work and enter the total in the corresponding line.
Do I need to list every site on the form?
Page 2 asks for EFIN and SIDN for each site and notes additional space may be provided in a separate document.
→ List all sites on the form; if space runs out, attach a Word or Excel file with the extra sites.
What is the difference between traditional, virtual, and facilitated self‑assistance sites?
The form separates sites into three categories without definition.
→ Classify each location according to how services are delivered and enter the counts in lines 5‑7.
How do I select primary and secondary underserved populations?
The form provides a list but does not explain selection criteria.
→ Choose one primary and one secondary population that best reflects your target groups and enter the numbers in lines 14‑18.
Questions about IRS Form 13978
What is IRS Form 13978 used for?
This form lets an organization applying for a VITA grant tell the IRS how many low‑income tax returns it expects to prepare next season, how many sites it will run, and how many volunteer hours it will need. It also records which underserved groups the organization will focus on.
Who must file IRS Form 13978?
VITA Grant applicants must file IRS Form 13978.
What information does IRS Form 13978 require?
The form collects estimates of low‑income federal returns (lines 1‑4), planned site numbers (lines 5‑8), volunteer counts and hours (lines 9‑12), and the total low‑income returns for other populations (line 19), plus site details on page 2.
How do I complete IRS Form 13978?
Begin by entering the organization’s name and the performance period (Oct 1 – Sep 30). Complete the estimates on page 3: lines 1‑4 for low‑income returns, lines 5‑8 for site counts, lines 9‑12 for volunteer numbers and hours, and line 19 for other low‑income returns. On page 2, list each existing and proposed site with its EFIN and SIDN. Attach the completed form to the VITA Grant Application and submit it as directed.
What happens if IRS Form 13978 is filed incorrectly?
If the required information is not provided, the IRS may be unable to use the organization’s assistance in its volunteer income tax preparation programs.
How do I determine if a return meets the low‑income threshold?
The form requires at least 90% of returns to meet the low‑income threshold, but does not define the threshold. Confirm that each return qualifies under IRS low‑income criteria; verify 90% compliance.
What period should I use for the performance dates?
The form lists a period of performance but does not explain its relevance. Enter October 1 to September 30 as shown on Form p.1.
How many volunteer hours should I report for each position?
Lines 9‑12 ask for total hours, but the form does not give a calculation method. Sum the estimated hours each volunteer will work and enter the total in the corresponding line.
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