OMB Number 1545-2222
Catalog Number 51502R
All fields marked with an asterisk (*) are required.
Prescreening Question
You cannot complete Mobile-friendly forms Form 13977 unless you have already completed and submitted your initial VITA Grant Budget Plan with initial VITA Grant Application. Please go to https://grants.gov to complete and submit your VITA Grant Application.
IRS Tax Analyst
Please confirm the Tax Analyst that is assigned to your case.
Enter a Federal Award Identification Number (FAIN). Must be 2 digit year followed by "VITA" followed by 4 digits e.g., 23VITA1234
Fringe Benefits
Enter a valid currency amount. Enter an integer greater than or equal to 0.
Only include fringe benefits for individuals paid. These should not be included in the salary calculations or contractual services.
• Federal funds may only be used to pay fringe benefits for certain positions directly involved in the VITA Program. Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.
• Non-federal funds may be used to pay these expenses can be used as matching funds when incurred by individuals directly involved in the delivery of the program.
Matching funds may be used to pay fringe benefits for positions directly involved in the VITA Program. Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.
Training Travel Reimbursement
Enter the total estimated travel reimbursement for tax law training to volunteer Tax Assistors and Coordinators/Administrators who will attend IRS Site Coordinator sponsored training courses.
• DO NOT include expenses for any volunteer twice, even if he/she serves in two or more capacities.
• DO NOT include expenses for daily site operations travel; this is captured on Line 3 of this form.
• Enter the total estimated travel reimbursement for VITA site training for Tax Assistors and Coordinators/Administrators who will attend IRS sponsored training courses.
Travel Reimbursement
Enter the total estimated travel reimbursement for VITA site operations to volunteer Tax Assistors and Coordinators/Administrators.
• DO NOT include expenses for training; this is captured on Line 2 of this form.
• Reimbursements may be made to volunteers for either actual expenses incurred or stipends provided to volunteers.
• Stipends must be designed to relieve the volunteer of expense documentation and should be based on expected out-of-pocket expenses not on the time engaged in volunteer service.
• Stipends may not be based on the time the volunteer is expected to be engaged in volunteer service.
• Enter the total estimated travel reimbursement for VITA site operations for Tax Assistors and Coordinators/Administrators on line 3.
Food
Enter a valid currency amount of $500 or less or integer equal to 0.
Total expenses for food and beverages may not exceed $500. Purchase of food and beverages for customers is not allowed because it is not in support of the program. A reasonable proposal that includes this expense considers the number of volunteers, days and hours the site operates, length of the site session and type of food and beverages provided. The cost of food and beverages purchased in conjunction with an event is considered entertainment or social activity and is not allowable.
Salary Costs
Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing services for the VITA program. Positions are limited to Clerical, Site Administrator, Site Coordinator, Quality Reviewer, and Information Technology (IT) Support and Instructor.
• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program
• Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing direct services for the VITA program.
• DO NOT include indirect salaries for the grant recipient.
• When an employer other than the recipient furnishes the services of an employee to the VITA program, these services shall be valued at the employee’s regular rate of pay (plus benefits but excluding overhead costs) provided these services are in the same skill for which the employee is normally paid.
• In cases where an employee or contractor works on more than one program only include the portion of the contract labor, salaries, wages and benefits which are directly related to the VITA program and have been incurred due to the VITA program.
General Office Supplies
Enter estimated expenses for general office supplies including pencils, pens, paper. Include postage for the fulfillment of orders for program materials. Only include office supplies and equipment purchased directly for use in supporting the VITA program.
• Include supplies directly attributable to delivery of e-file. The supplies attributable to e-file are captured on line 18.
• Enter estimated expenses for general office supplies including pencils, pens, paper. Value assessed to donated supplies shall be reasonable and shall not exceed the fair market value of the property at the time of the donation.
Audit Services
Enter estimated expenses incurred for Audit Services. Audit requirements applicable to grant recipients are described in OMB Circular 2 CFR 200.425..
• If you expend less than $750,000 a year in total Federal awards, no audit requirements are applicable. If you expend $750,000 or more a year in Federal awards, you must provide IRS with a copy of your Single Audit Report. You must arrange for an audit by an independent auditor in accordance with the Government Auditing Standards developed by the comptroller General of the United States.
• Enter estimated expenses incurred for required Audit Services. Audit requirements applicable to grant recipients are described in OMB Circular 2 CFR 200.425.
Publicity for VITA Program
Enter the estimated cost for the development and publication of publicity materials (i.e., public service announcements, posters, brochures, postage). Only include those costs directly associated with the publicity of the VITA program.
• Enter the estimated cost for the development and publication of publicity materials (i.e., public service announcements,posters, brochures, postage). Costs only include those directly associated with the publicity of the VITA program.
• The value of volunteer service furnished by professional and technical personnel, skilled and unskilled labor may be counted as matching funds if the services are an integral and necessary part of the program.
• The rate for volunteer services shall be determined consistent with the principals stated in OMB 2 CFR 200.2 of the “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards”.
• Services provided by students to satisfy an academic requirement do not qualify as matching funds.
• If using the Simplified Method to calculate Volunteer Services as match, provide your calculation in the Comment/Remark field or as an attachment.
Volunteer Recognition
Enter the estimated cost for Volunteer Recognition Items. You may use grant funds to purchase items to recognize volunteers for their contribution to the VITA Program. Recognition items should not exceed $10.00 per volunteer.
• Enter the estimated cost for Volunteer Recognition items. You may use grant funds to purchase items to recognize volunteers for their contribution to the VITA Program. Recognition items should not exceed $10.00 per volunteer.
Interpreter Services
Enter the estimated cost for Interpreter Services for hearing- impaired or non-English speaking taxpayers.
• Enter the estimated cost for Interpreter Services for hearing-impaired or non-English speaking taxpayers.
Space Rental
• Enter estimated expenses for rent, utilities, insurance and custodial services associated with the operation of a VITA Program. You may include rental expenses directly related to conducting Training.
• Enter the estimated fair market rental value of office space provided for a volunteer site location.
Other
Enter estimated expenses for rent, utilities, insurance and custodial services associated with the operation of a VITA Program. You may include rental expenses directly related to conducting Training.
• Other includes expenses must be a direct cost and incurred solely in support of the VITA program. Non-federal funds used to pay these expenses may be used for matching when incurred specifically for the delivery of the VITA program.
Technology
Other includes expenses must be a direct cost and incurred solely in support of the VITA program.
• Enter the estimated expenses or cash value for computer hardware and printers for e-file return preparation at a VITAsite.
• The value of donated equipment shall not exceed the fair market value of equipment of the same age and condition at the time of donation.
• The value of loaned equipment shall not exceed its fair market rental value.
• Enter estimated expense for software including tax preparation, encryption and computer upgrades (memory and operating systems).
Network Cards
Enter estimated expenses for computer hardware and printers. This would include expenses associated with the purchase of computer and/or printer equipment in accordance with the cost principles outlined in OMB Expenses for a laptop are limited to $1,000 per unit.
• Include estimated expense for software including encryption and computer upgrades (memory and operating systems).
• Enter estimated expenses for internet connectivity and for network cards.
• DO NOT include this as a separate expense if connectivity is included in space rental fees or if the network card was manufacturer installed software prior to purchase.
IT Support
Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing Information Technology (IT) Support services for the VITA program.
• Enter estimated contract labor costs, salary costs and/or hourly wages and benefits for individuals performing Information Technology (IT) Support direct services for the VITA program.
Installation of Phone Lines
Enter the estimated cost of installing phone lines used for e-file and scheduling appointments.
• DO NOT include costs for installation of a “toll-ree,” "watts,” or “800” number for providing tax assistance.
• Enter the estimated cost of expenses associated with Financial Education and Asset Building.
Financial Education
Enter the estimated cost of expenses associated with Financial Education and Asset Building. Expenses are limited to 10% of the total federal amount awarded.
• N/A - Indirect expenses, including general overhead of any entity administering the program, is not allowed as match.
Indicate in the check box if you have an approved rate or if you will use the 10% de minimus MTDC. If using an approved rate, include the rate agreement with your application.
• Enter indirect costs expenses in the Federal column only.
Enter dollar amount and it will automatically calculate the 10% de minimis rate.
Total Estimated Program Cost
Total estimated Program Cost (ADD Lines 1-19)