The IRS’s Volunteer Income Tax Assistance (VITA) program offer free basic tax return preparation to qualified individuals. The VITA program offers free tax help to:
- People who generally make $57,000 or less, including seniors
- Persons with disabilities; and
- Limited English-speaking taxpayers
who need assistance in preparing their own tax returns.
While VITA volunteers are trained to prepare basic tax returns, there are types of returns that volunteers cannot prepare. The following is a partial list of the types of returns volunteers are not authorized to prepare. The complete list is in the Intake Packet.
Types of Returns VITA Volunteers are Unable to Prepare
- Self-Employment if there are employees, loses, expenses that exceed $35,000, depreciation, business use of home, 1099 filing requirements or other complicating factors.
- Hobby income or other activities not for profit.
- Complicated capital gains/losses, such as futures or options.
- Complicated Schedule K-1.
- Rental income, except land-only rentals or rentals of personal residence for less than 15 days.
- Royalty income with expenses if not from self-employment.
- Tax on a Child’s Investment or Other Unearned Income (Kiddie Tax).
- Moving expenses.
- Some investment income or itemized deductions.
- Alternative Minimum Tax, Additional Medicare Tax, or Net Investment Income Tax.
- Foreign financial asset report requirements.
If your return contains any of the items listed here or in the more detailed list in the Intake Packet, we are unable able to prepare your return. These items are on the “Do Not Complete” list provided to us by the IRS.
NOTE: Please do not purposely leave these forms out of your packet. This will result in the IRS assessing penalties/interest at a later date for not including them in your return.
If you believe any of items on the list might exclude you from the free tax preparation services, please email firstname.lastname@example.org for assistance.