VITA Eligibility

The certified volunteers at VITA sites are authorized by the IRS to complete tax returns within certain limits. Penn State VITA sites cannot complete returns that involve the situations listed below. Taxpayers with one or more situations below should seek a paid tax preparer or another source that can assist them. Our goal is to provide you with the highest quality of service and accuracy within our limits. If we are unable to complete your return, you will be referred to a paid preparer.

• Incomes that exceed $42,000 for married couples or single filer.
• Returns requiring Schedule C (Profit or Loss from Business). Small businesses that can use a Schedule C-EZ can be assisted if they have business expenses of $5000 or less plus other requirements
• Filers who have issues, (e.g. back taxes) with the IRS.
• Innocent or injured spouse situations