Overview
The Volunteer Income Tax Assistance (VITA) grant program is an IRS initiative designed to support free tax preparation service for the underserved through various partner organizations. This service helps low- to moderate-income individuals, persons with disabilities, the elderly, and limited English speakers file their taxes each year. IRS awards matching funds to these support organizations that offer free tax preparation services during the tax filing season at locations in all 50 states and the District of Columbia.
The Massachusetts Department of Revenue (DOR) works in partnership with the IRS by providing additional funding to Massachusetts VITA sites recognized by the IRS (sites that have been issued an IRS site ID number) or non-profit organizations that oversee multiple Massachusetts VITA sites. For Fiscal Year 2025, the state budget allocates $820,000 to support Massachusetts VITA sites.
Massachusetts VITA sites may apply for funding by completing the following documents and returning them to DOR by October 18, 2024.
Application Forms and Documentation
Below is a list of documents that may be required to process your application for your reference. The first two are required from all applicants and the other three are generally required for new applicants (see FAQ below). If needed, applicants must request a Contractor Authorized Signatory Listing, Request for Taxpayer Identification Number and Certification (MA Substitute W-9 Form), and/or Electronic Funds Transfer Authorization Agreement so DOR can send each form directly through DocuSign for electronic signature. Applicants must also provide the full name, title, and email address of the officer who will be signing each document as an authorized signatory to authorize it and/or to certify other signatories.
- VITA Funding Application
- Commonwealth Standard Contract Form – Contract must be signed to indicate that the applicant agrees to comply with all contract requirements. After funding amounts are determined by DOR, the applicant will be required to sign a final contract that includes the funding amount.
- Contractor Authorized Signatory Listing
- Request for Taxpayer Identification Number and Certification (MA Substitute W-9 Form)
- Electronic Funds Transfer Sign Up Form
Applicants will also be required to comply with the requirements included in the Sample Grant Agreement and the Commonwealth Terms and Conditions referenced in the Standard Contract. Both documents are provided for your review. An updated grant agreement will be provided to approved applicants with their final contract. Please note, the reporting requirements in the grant agreement have been revised for FY25. We are adding two new documents that will capture important data and performance measures related to the VITA grants.
Return the VITA Funding Application and other required documents by email (PROHELP@dor.state.ma.us) to: Massachusetts Department of Revenue, Office of the Taxpayer Advocate (use “VITA funding” in the subject line of your email).
Your application package with all required documents must be received by 5:00 p.m. on October 18, 2024.
Final Report
A final report is due by July 31, 2025, from all applicants that received funding. Please refer to Section 4 of the grant agreement for details. Please attach the reports included in Appendix 1 and 2 of the grant Agreement with your final report.
You should also include:
- Documentation verifying actual expenses paid under the grant agreement in such categories as staff, marketing/communications, equipment, etc.
- An explanation of how this funding helped improve service delivery for this filing season.
Interim Report
Grantees awarded a grant of $100,000 or more are also required to submit an interim report by March 15, 2025. Please complete the report included in Appendix 1 to reflect your operations from July 1, 2024, through February 28, 2025. You do not need to include site specific information in the interim report.
Frequently Asked Questions
Has DOR offered funding for VITA sites in past years?
DOR has offered funding for VITA sites for a few years. DOR’s FY20 Budget was the first year that funding was dedicated to support VITA sites.
Will DOR be considering other sources of funding when making these awards?
No, a VITA site’s funding from other sources will not be considered.
Is there a maximum amount that an individual VITA site could be awarded?
The amount of funding per site (or per applicant) has not been determined – it will depend on how many sites apply for funding. Applicants are asked to include a requested amount of funding in their application.
Applicants applying for multiple sites may distribute funds among their sites as they deem appropriate.
If I have received a MA VITA grant in prior years, are all forms still required?
Returning applicants do not need to resubmit a Contractor Authorized Signatory Listing, a Form W-9 and an Electronic Funds Transfer Sign-up Form if DOR and the Office of the Comptroller already have a current executed form on file for your organization.
What if I have other questions?
Additional questions may be directed to PROHELP@dor.state.ma.us. Please use “VITA funding” in the subject line of your email.