Form 13979-A – VITA Grant Budget and Narrative Guide

I still remember the moment a program director called me on April 28, voice tight, because their VITA grant report kept bouncing back.

The numbers looked fine, but they were mixing estimates with actuals and using the wrong form for the purpose. Two quick fixes saved their week, align the form to its intent and anchor every dollar to the right reporting window. You can avoid that scramble.

Key Takeaways

• Form 13979-A is the official VITA Grant Budget and Narrative. It is the planning and justification form for your VITA grant budget during the period of performance, not the final actuals report.
• The IRS lists Form 13979-A (Rev. 6‑2025) on its Forms and Publications site, and the fillable PDF requires a compatible PDF viewer such as Adobe Reader.
• Actual, paid expenditures are reported on Form 13979, VITA Grant Final Expense Report, which the IRS says is due on or before 120 days after the period of performance ends.
• The VITA grant period of performance runs October 1 to September 30, per the 2025 Grant Agreement. Your deadlines flow from that agreement and SPEC instructions.
• Download, save, and open the PDF locally in Adobe Reader to ensure interactive fields work and save correctly.

What Form 13979-A is used for

Form 13979-A standardizes your proposed VITA budget and the narrative that justifies how each line supports program delivery, volunteer support, training, technology, and outreach. Think of it as your official budget and explanation, it tells the IRS how you plan to use federal and matching funds across the period of performance, why those costs are necessary, and how they tie to program objectives.

A common misconception is treating 13979-A as an “actuals” report. It is not. “Actual paid” reporting lives on Form 13979, the VITA Grant Final Expense Report. That is where you reconcile dollars actually expensed to the approved budget. Keep these roles separate, you plan with 13979-A, you close with 13979.

Pro tip, build your internal tracker so every line in 13979-A has a one-to-one place to land later in 13979. You will shave days off your closeout.

How this fits with your timeline

Your grant’s period of performance runs October 1 to September 30, and the IRS sets the obligation to submit the final expense report within 120 days after period end. SPEC may also request periodic updates or narratives, and you still have separate cash transaction requirements on the federal Payment Management System schedule, for example quarterly SF‑425 Cash Transaction reports have included due dates like April 30 and July 30 in published guidance. Always confirm your current year instructions from SPEC because forms and due dates can be updated.

If you have been working off older habits, such as sending semiannual narratives on fixed dates, re-check your 2025 award package and the Forms page listings. The IRS posted new versions of the VITA grant forms, including 13979-A, on June 27, 2025, and updated listings again in late summer 2025. Use the current revision every time.

Who must file 13979-A

If you are a VITA grant recipient, you will complete Form 13979-A to outline your proposed federal and matching fund expenses with a supporting narrative for the period of performance. This includes nonprofit and community-based organizations operating VITA activities under the IRS grant. TCE has different forms and cycles, so do not mix the two.

VITA vs TCE, keep the lanes clear

• VITA budget and narrative, Form 13979-A.
• VITA final actuals, Form 13979.
• TCE reporting, for example Form 8654 and other TCE-specific items, follows its own schedule. Check your TCE agreement and form list.

Accessing the fillable PDF without tech hiccups

• Download Form 13979-A (Rev. 6‑2025) from IRS.gov, save it to your computer, then open it in Adobe Reader. The browser preview may show an error if it cannot render interactive fields, which is expected.
• After opening, test a few fields, save, close, and reopen to confirm your entries persist. Keep a version-controlled filename, for example 13979A_OrgName_FY2025_v03.pdf.
• Store the file in a restricted folder with audit logs and a zero local storage policy if you work in a secure VDI. If you use shared drives, enable granular permissions and maintain a PDF checksum record in your change log.

In our work with finance and grants teams during 2025, the biggest save has been a short “PDF sanity check” step built into the SOP. Five minutes now, hours saved later.

Completing the budget section like an auditor will read it later

Start by aligning every line of your proposed budget to the period of performance, October 1 to September 30, and to your program plan. Use the categories in the form, and when you have a complex cost, break it into the category that maps to how the IRS will see it later in your final expense report. Keep match tracking parallel, your 13979-A narrative should clearly indicate which amounts will be met with non-federal match.

Work from source, not from memory. Draft from vendor quotes, salary schedules, training calendars, volunteer support plans, and technology roadmaps you can actually execute. If your organization runs multi-entity operations, assign a single chart of accounts crosswalk so the same expense never appears under two different names when you close out.

Narrative writing that actually answers SPEC’s questions

Your narrative is not fluff, it is the logic that connects dollars to outcomes. For each category, write one tight paragraph that names the activity, assigns responsibility, and states the result you expect to see in volunteer support, throughput, quality, or access.

• Name the activity and the why, for example, “Volunteer training on intake quality to cut rejects.”
• Identify the owner and timing, for example, “Program manager schedules two sessions in November and December.”
• Quantify the result, for example, “Reduce rejects by 20 percent and shorten average return time by 10 minutes.”

A quick line‑item guide

Line item	Narrative focus that SPEC can act on
Personnel	Roles tied to service delivery, hours budgeted, and expected throughput gains.
Fringe	Method for allocation, reference to your approved indirect or fringe policy.
Training and travel	Specific sessions, count of volunteers or staff, dates, and training outcomes.
Equipment and software	How the tool increases capacity, quality, or security, and who administers it.
Supplies	Direct tie to sites, volunteers, and returns supported, avoid vague buckets.
Contractual	Scope, deliverables, acceptance criteria, and security requirements.
Outreach	Channels, frequency, audience, and how outreach supports your target return mix.

Keep paragraphs two to four sentences, short sentences for clarity, and prefer active voice. Avoid jargon. If a reviewer reads your line and needs to ask “why,” expand it by one sentence that answers that question.

How 13979-A connects to 13979 at closeout

Because 13979-A is your budget and narrative, plan now for the handoff to 13979, which captures your actual paid costs after the period ends. The IRS states that the final expense report is due on or before 120 days after the period of performance ends, so your reconciliation window is tight. Build monthly mini-reconciliations during the grant year that map budget lines in 13979-A to your ledger, so your 13979 does not become a last‑minute rebuild.

Practical rhythm that works:

• Freeze a monthly snapshot of actuals and match, keep a running variance to the 13979-A plan.
• Document any reprogramming decisions with a dated internal memo, and keep approvals in the same folder as your PDF.
• Tag every transaction with a period-of-performance flag and the corresponding budget line, so late‑posted expenses can be traced quickly.

Deadlines, updates, and where to confirm

Forms and their roles changed in 2025. The IRS Forms list confirms 13979-A and companion VITA forms had new postings on June 27, 2025, with additional updates in late summer. For authoritative timing, rely on your signed Grant Agreement for the October 1 to September 30 period and watch SPEC guidance for reporting requests. When you need the final actuals due date, use the IRS language for Form 13979.

For separate cash reporting in PMS, keep an eye on the SF‑425 Cash Transaction Report cadence, past guidance lists due dates such as April 30 and July 30, which often catch teams off guard. Build calendar alerts with owners and two reminders.

Quick check before you submit anything, confirm you are using 13979-A for the budget and narrative and 13979 for actuals. That one confirmation prevents most rework.

Step‑by‑step, filling Form 13979-A cleanly

• Download the current Form 13979-A (Rev. 6‑2025), save it locally, and open in Adobe Reader. If your browser shows an error, that is a viewer limitation, not a broken file.
• Complete organizational details exactly as they appear on your Grant Agreement and award notice. Match your FAIN and period of performance.
• Enter proposed federal and matching amounts by category, then draft the narrative section that ties each category to specific VITA activities and results.
• Run a math and logic pass, totals foot to the penny, and every narrative clearly justifies the cost.
• Save as a new version, route for internal review, then archive the approved PDF in your grant folder with permissions limited by role.

What good looks like in the narrative

• Personnel, “Two site coordinators, 0.50 FTE each from November to April, expected to support 4,000 returns across five sites, focus on quality review.”
• Training, “Volunteer advanced credits training, 60 volunteers, January sessions, goal to reduce rejects on AOTC claims by 20 percent.”
• Equipment, “Eight encrypted laptops, imaged by IT with standard stack, assigned to mobile clinics, expected to add 500 rural returns.”
• Outreach, “Bilingual radio PSAs and bus shelter placements December to February, goal to reach 10,000 impressions and drive 400 new appointments.”

Common pitfalls when drafting 13979-A

• Vague categories, for example “supplies,” without site count or return impact.
• Missing match narrative, amounts shown with no source or valuation method.
• Budget that cannot be executed on your calendar, for example training after your opening weekend.
• Ignoring security and access requirements for devices and data.

Quality checks that save you at audit and closeout

• Align all dates to the October 1 to September 30 window. If a cost falls outside, document why and confirm allowability before including it in your plan.
• Use a single source of truth for position titles, rates, and vendor quotes, and store those attachments next to the PDF.
• Keep a simple variance log during the year, so when you prepare Form 13979 you already have explanations ready for material shifts.

Security and records, brief but essential

• Keep audit trails, role‑based access, and a zero local storage policy where possible.
• Maintain PDF version history, reviewer initials, and approval dates.
• Keep banked copies in offsite or compliant cloud storage with encryption at rest and in transit.

How Accountably can help, when it is the right fit

If your CPA firm or nonprofit finance team struggles with documentation discipline, review loops, or handoffs between preparers and reviewers, structure fixes the grind. Accountably integrates trained offshore teams under U.S. leadership, working inside your systems, your templates, and your timelines, with SOP‑driven execution, standardized workpapers, and multi‑layer review. That combination keeps your grant files clean and your reporting predictable, without adding chaos to your workload. Use it where capacity and consistency are your bottlenecks, not as a shortcut.

We mention this because many firms do not have a staffing problem, they have a delivery system problem. A disciplined delivery model, with checklists, SLAs, and file standards, protects partner time and reduces rework when you move from 13979‑A planning to 13979 actuals.

Submission, confirmations, and staying compliant

• Submit 13979-A as instructed by your IRS SPEC Grant Program Office contact. Keep the transmittal email, timestamped PDF, and any portal confirmation. The IRS Forms page is your source of truth for the latest revision.
• For the final expense reconciliation, follow Form 13979 instructions and the timing rule the IRS published, on or before 120 days after the period of performance ends.
• Keep your PMS cash transaction reports on their calendar too, prior guidance lists quarterly due dates such as April 30 and July 30.

Avoid these mistakes

• Using 13979-A to report actual paid expenses. Actuals belong on Form 13979.
• Relying on an outdated form revision. Confirm the current PDF on IRS.gov, for example the IRS posted the 2025 revisions on June 27, 2025.
• Missing the 120‑day window after September 30 for the final expense report. Put a date on the calendar and assign an owner.
• Writing narratives that do not connect costs to outcomes. If a reviewer cannot see the result, the line will be questioned.

Resources

• IRS Forms page entries for VITA grant forms, including Form 13979-A, 13979, 13980, and 13981. This page shows current revision dates and files.
• The fillable Form 13979-A (Rev. 6‑2025) PDF, which requires Adobe Reader for interactive fields.
• IRS Supporting Statement A for OMB Control No. 1545‑2222, which describes what each VITA form is used for, including 13979-A and 13979.

Frequently asked questions

What is the difference between Form 13979-A and Form 13979?

Use Form 13979-A to present your VITA grant budget and narrative, the proposed use of federal and matching funds for the period of performance. Use Form 13979 to report actual federal and matching funds expensed, due on or before 120 days after the period of performance ends.

What dates define the VITA grant period of performance?

Your Grant Agreement sets the period of performance as October 1 to September 30. Align all plans in 13979-A and all actuals in 13979 to that window.

Do I need Adobe Reader to complete 13979-A?

Yes. The IRS hosts 13979-A as a fillable PDF. Browser viewers can fail to render interactive fields and show an error message. Download and open the file in Adobe Reader, then save locally.

Where do PMS cash transaction deadlines fit in?

They are separate from the forms above. The Payment Management System schedule includes quarterly SF‑425 Cash Transaction reports, with due dates such as April 30 and July 30 in published guidance. Put them on your calendar along with your form submissions.

Can we copy last year’s budget narrative?

Use last year as a starting point only. Update every assumption, align to this year’s sites, volunteers, equipment, outreach, and security posture. Confirm you are using the latest IRS form revision for 2025 before you submit.

Final word

If you use Form 13979-A to plan clearly and Form 13979 to close accurately, you will cut review time and protect your funding. Keep dates straight, write narratives that say what changes on the ground, and save your PDFs the way an auditor would hope to find them. We verified the 2025 form roles and links on November 3, 2025, using IRS and OMB sources so you can move with confidence.

Note, this article is for general guidance. Always follow your Grant Agreement and current SPEC instructions.