Name of Organization and columns
The organization's name, then two amount columns for each line: Federal Funds Proposed Expenditures and Matching Funds Proposed Expenditures.
13977
VITA Grant Budget Plan
- Agency
- IRS
- Revision
- Rev. 7-2025
- Fillable fields
- 41
- Pages
- 4
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 13977: VITA Grant Budget Plan
Form 13977 is the budget plan for the Volunteer Income Tax Assistance (VITA) grant program. The form says it is to be used by VITA Grant Applicants, that it should accompany the completed VITA Grant Application, and that it should only represent the categorical dollar expenses of estimated program expenditures, cash contributions and third party in-kind contributions (donated cash, property or services) qualifying as matching funds.
The page has two columns of proposed expenditures, Federal Funds and Matching Funds, across lines for personnel, volunteer services, fringe benefits, travel, equipment, supplies, contractual costs, other expenses, financial education and asset building, volunteer recognition and indirect costs. Three Yes or No questions follow, plus a comments box. Pages 2 to 4 hold line-by-line instructions for each column.
It is an organization's grant form, not a tax return. You can fill out Form 13977 free in your browser on this page and download it without an account.
What's on Form 13977
Lines 1 to 4: people and travel
Personnel, volunteer services with a box if the simplified method is used, fringe benefits, and travel.
Lines 5 to 10: costs
Equipment, supplies, contractual, other expenses, financial education asset building services, and volunteer recognition.
Lines 11 and 12: indirect costs and total
Boxes for an indirect cost rate or a de minimis rate, then the total estimated program cost, which adds all lines.
Lines 13 to 15 and comments
Yes or No boxes for corporate felony conviction, related party transaction, and sub-awards of $1,000 or more, followed by a Comments/Remarks box.
How to fill out Form 13977
- 1
Lines 1 to 3
Enter personnel costs without fringe benefits, then fringe benefits on line 3. The instructions say timesheets are the documentation for both employees and volunteers, and line 2 applies only to the Matching Funds column.
- 2
Line 4
Enter estimated travel reimbursement for VITA site operations. The instructions say not to include expenses for any volunteer twice or expenses for training.
- 3
Lines 5 to 8
Enter equipment, software, supplies, contractual and other direct costs. The instructions say laptop expenses are limited to $1,000 per unit, and shared space rental counts only the portion used by the VITA Program.
- 4
Lines 9 and 10
The instructions say Financial Education and Asset Building expenses are limited to 10% of the total federal amount awarded, and recognition items should not exceed $10.00 per volunteer.
- 5
Lines 11 and 12
Check the approved rate or de minimis box and enter indirect costs in the Federal column only. With an approved rate, include the rate agreement with the application. Add lines 1 to 11 for line 12.
- 6
Lines 13 to 15
Answer each question. For a Yes on line 13 or 14, the instructions say to give a brief description in the comments section. A Yes on line 15 means a list of sub-awards may be required if awarded.
Why fill Form 13977 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes and key limits
Where it goes
The form says it should accompany the completed VITA Grant Application. It prints no separate mailing address or deadline.
What federal funds cannot pay for
For what federal funds may not be used for, and what qualified matching funds may not include, the form points to Publication 4671, VITA Grant Program Overview and Application Package.
Volunteer services as match
The instructions say services provided by students to satisfy an academic requirement do not qualify as matching funds. If the simplified method is used, show the calculation in the comments or an attachment.
Indirect costs
The Matching Funds instructions for line 11 say indirect expenses, including general overhead of any entity administering the program, are not allowed as match.
Felony convictions
The instructions say VITA grant funds may not be awarded to a corporation convicted of a felony criminal violation under any federal law within the preceding 24 months, unless the IRS has made the determination they describe.
Related forms
Who fills out Form 13977?
The form is completed by organizations applying for a VITA grant and goes to the IRS with the VITA Grant Application. Taxpayers who visit a VITA site do not file it.
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Questions about Form 13977
Who uses Form 13977?
The form says it is to be used by VITA Grant Applicants. It is an organization's grant budget, not a form a taxpayer files with a return.
Is Form 13977 sent on its own?
No. The form says it should accompany the completed VITA Grant Application.
What are matching funds?
On this form, matching funds are cash contributions and third party in-kind contributions, meaning donated cash, property or services, that qualify as matching funds for the grant.
Can grant funds pay people to prepare tax returns?
The instructions say federal funds may not be paid to individuals for the activities of screening or preparing tax returns.
Is there a limit on laptop costs?
The line 5 instructions for the Federal column say expenses for a laptop are limited to $1,000 per unit.
Where are the full grant rules?
The form refers to Publication 4671, VITA Grant Program Overview and Application Package.