2. Wizard

Form 13979

(Rev. 9-2023)

VITA Grant Final Expense Report

Catalog Number 51538T

Instructions

VITA grant recipients must submit this form to the IRS Grant Program Office (GPO) on or before 120 after the Period of Performance ends. Recipients must report actual federal and matching funds expensed.

All fields marked with an asterisk (*) are required.

IRS Tax Analyst

Please confirm the Tax Analyst that is assigned to your case. 

General Information

Enter 10 characters: the first two should be digits, the next four should be "VITA" and the last four should be digits.

Enter a valid UEI consisting of 12 alphanumeric characters.

Period of Performance

Enter the beginning date in this format: MM/DD/YYYY

Enter the ending date in this format: MM/DD/YYYY

All fields marked with an asterisk (*) are required.

For an explanation on what Federal funds may not be used for, see Publication 4671, VITA Grant Program Overview and Application Package.

For an explanation on what Qualified Matching Funds may not include, see Publication 4671, VITA Grant Program Overview and Application Package.

1. Personnel

Enter a valid currency amount - dollars only.

• Enter expenditures for individuals performing services for the VITA program. Positions include program or site coordinator, financial or clerical support, tax law instructor, quality reviewers and information technology support.

• In cases where an employee works on more than one program only include the portion of the salary and wages which are directly related to the VITA program and have been incurred due to the VITA program.

Enter a valid currency amount - dollars only.

• Enter expenditures 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.

2. Volunteer Services

Enter a valid currency amount - dollars only.

• 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 the calculation used including the source for the hourly rate.

3. Fringe Benefits

Enter a valid currency amount - dollars only.

• Only include fringe benefits for individuals paid. These should not be included in the salary calculations.

• 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.

Enter a valid currency amount - dollars only.

• 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.

• Non-federal funds can be used as matching funds when incurred by individuals directly involved in the delivery of the program.

4. Travel

Enter a valid currency amount - dollars only.

• Enter the total 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 the individual serves in two or more capacities.

• 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 a valid currency amount - dollars only.

• Enter the total estimated travel reimbursement for VITA site training for Tax Assistors and Coordinators/Administrators who will attend IRS sponsored training courses.

• DO NOT include expenses for any volunteer twice, even if the individual serves in two or more capacities.

• 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.

5. Equipment

Enter a valid currency amount - dollars only.

• Enter expenditures for computer hardware and printers. This would include expenses associated with the purchase of computer or printer equipment in accordance with the cost principles outlined in OMB. Expenses for a laptop are limited to $1,000 per unit.

• Include expenditures for software including encryption and computer upgrades (memory and operating systems).

Enter a valid currency amount - dollars only.

• Enter expenditures or cash value for computer hardware and printers for e-file return preparation at a VITA site.

• 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 expenditures for software encryption and computer upgrades (memory and operating systems).

6. Supplies

Enter a valid currency amount - dollars only.

• Enter expenditures 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.

• 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.

• DO NOT include costs for installation of a “toll-free,” "watts,” or “800” number for providing tax assistance.

Enter a valid currency amount - dollars only.

• Enter expenditures 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.

• 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.

• Enter the estimated cost of installing phone lines used for e-file and scheduling appointments.

7. Contractual

Enter a valid currency amount - dollars only.

• Enter expenditures for Interpreter Services for hearing-impaired or non-English speaking taxpayers.

• Enter expenditures for contract labor costs, salary costs and/or hourly wages and benefits for individuals performing Information Technology (IT) Support services for the VITA program.

• 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 a valid currency amount - dollars only.

• Enter expenditures for Interpreter Services for hearing-impaired or non-English speaking taxpayers.

• Enter expenditures for contract labor costs, salary costs and/or hourly wages and benefits for individuals performing Information Technology (IT) Support 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.

8. Other Expenses

Enter a valid currency amount - dollars only.

• Enter expenditures 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 expenditures 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 fair market rental value of office space provided for a volunteer site location.

• Other Expenses must be a direct cost and incurred solely in support of the VITA program.

• Enter expenditures 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.

Enter a valid currency amount - dollars only.

• Enter expenditures incurred for required Audit Services. Audit requirements applicable to grant recipients are described in OMB Circular 2 CFR 200.425.

• Enter expenditures 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 expenditures fair market rental value of office space provided for a volunteer site location.

• Other includes expenses must be a direct cost and incurred solely in support of the VITA program. Nonfederal funds used to pay these expenses may be used for matching when incurred specifically for the delivery of the VITA program.

• Enter expenditures 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.

9. Volunteer Recognition

Enter a valid currency amount - dollars only.

• Enter the expenditures 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 expenditures 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 a valid currency amount - dollars only.

• Enter the expenditures for the development and publication of publicity materials (i.e., public service announcements, posters, brochures, postage). Include only those expenditures directly associated with the publicity of the VITA program.

• Enter expenditures 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.

10. Financial Education Asset Building Services

Enter a valid currency amount - dollars only.

Enter expenditures for expenses associated with Financial Education and Asset Building. Expenses are limited to 10% of the total federal amount awarded.

Enter a valid currency amount - dollars only.

Enter the estimated cost of expenses associated with Financial Education and Asset Building.

11. What is the Indirect Cost rate?

Enter a valid whole number percentage in the range of 0-100, e.g., 50.

Enter a valid currency amount - dollars only.

• Indicate in the check box if you have an approved rate or if you will use the 10% de minimus MTDC.

• Enter indirect costs expenses in the Federal column only.

12. Total Program Cost

13. Federal Award: Unused Federal Funds

Enter a valid currency amount - dollars only.

Enter the total amount of returned (unused) funds.

14. Federal Award: Final Award Amount

Enter a valid currency amount - dollars only.

Final Award Amount line automatically calculated.

All fields marked with an asterisk (*) are required.

Provide detailed information about the VITA expenses on page 1 in the corresponding section below. Each row below corresponds to an expense category on page 1 of this form. The information provided in the narrative should be sufficiently detailed so that a reviewer can arrive at the same amounts listed on page 1 by expense and by category for both the federal and match columns.

All fields marked with an asterisk (*) are required.

Review

Your Form Has Been Submitted

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