Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs

Forms and Documents

Document Name	Status
Form 14335 Contact Information for VITA and TCE Grant Programs Form and Instruction	New
Form 13978 Projected Operations VITA Grant Application Form and Instruction	New
Form 13977 VITA Grant Budget Plan Form and Instruction	New
Form 14310 Partner and Volunteer Sign-up Form and Instruction	Modified
Form 13206 Volunteer Assistance Summary Report Form and Instruction	Modified
Form 13715 Volunteer Site Information Sheet Form	Modified
Form 14204 Tax Counseling for the Elderly (TCE) Program Application Checklist and Contact Sheet Form	Modified
Form 8654 Tax Counseling for the Elderly Program Semi-Annual/Annual Program Report Form and Instruction	Modified
Form 8653 Tax Counseling for the Ederly Program Application Plan Form and Instruction	Modified
1545-2222 Supporting Statement.docx Supporting Statement A	2022-03-10

IC Document Collections

IC ID	Document Title	Status
252084	Contact Information for VITA and TCE Grant Programs Form and Instruction	New
252081	Projected Operations VITA Grant Application Form and Instruction	New
252080	VITA Grant Budget Plan Form and Instruction	New
243631	Partner and Volunteer Sign-up Form and Instruction	Modified
205288	Volunteer Assistance Summary Report Form and Instruction	Modified
205093	Volunteer Site Information Sheet Form	Modified
200721	Tax Counseling for the Elderly (TCE) Program Application Checklist and Contact Sheet Form	Modified
200720	Tax Counseling for the Elderly Program Semi-Annual/Annual Program Report Form and Instruction	Modified
200719	Tax Counseling for the Ederly Program Application Plan Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2222	ICR Reference No: 202203-1545-007
Status: Received in OIRA	Previous ICR Reference No: 202110-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 03/23/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2022
Responses	49,100	47,300
Time Burden (Hours)	17,034	16,134
Cost Burden (Dollars)	0	0

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Abstract: The Internal Revenue Service offers free assistance with tax return preparation and tax counseling using specially trained volunteers. The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs assist seniors, eligible taxpayers, and members of underserved populations. The information provided on the forms in this collection will be used to approve grant and participation applications for the TCE and VITA programs. It will also be used to administer the programs, establish effective controls, send correspondence, recognize volunteers, and assist taxpayers with locating TCE and VITA sites.

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Authorizing Statute(s): PL: Pub.L. 95 - 600 163 Name of Law: Revenue Act of 1978
   PL: Pub.L. 116 - 25 1401 Name of Law: Taxpayer First Act
   US Code: 26 USC 7526A Name of Law: Return Preparation Programs For Applicable Taxpayers
   US Code: 31 USC 503 Name of Law: Functions of Deputy Director for Management
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 68531	12/02/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 16315	03/22/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 9

IC Title	Form No.	Form Name
Contact Information for VITA and TCE Grant Programs	14335	Contact Information for VITA and TCE Grant Programs
Partner and Volunteer Sign-up	14310	Volunteer and Partner Sign Up
Projected Operations VITA Grant Application	13978	Projected Operations VITA Grant Application
Tax Counseling for the Ederly Program Application Plan	8653	Tax Counseling for the Ederly Program Application Plan
Tax Counseling for the Elderly (TCE) Program Application Checklist and Contact Sheet	14204	Tax Counseling for the Elderly (TCE) Program Application Checklist and Contact Sheet
Tax Counseling for the Elderly Program Semi-Annual/Annual Program Report	8654	Tax Counseling for the Elderly Semi-Annual/Annual Program Report
VITA Grant Budget Plan	13977	VITA Grant Budget Plan
Volunteer Assistance Summary Report	13206	Volunteer Assistance Summary Report
Volunteer Site Information Sheet	13715	Volunteer Site Information Sheet

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	49,100	47,300	0	1,800	0	0
Annual Time Burden (Hours)	17,034	16,134	0	900	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The change in burden reflects the addition of Forms 13977, 13978, and 14335. The information collected on these forms is required to approve grant funds allocated to the TCE and VITA programs via Grants.gov. This increases the estimated burden by 1,800 responses and 900 hours annually.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 03/23/2022

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