1. Introduction: What is Form 13980?

IRS Form 13980, officially titled the VITA Grant Performance Measures Report (and historically known as the Business Results VITA Grant Program Year End Report), is an administrative grant performance document published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering the internal revenue code and overseeing grant programs that support free community tax assistance.

Unlike personal tax returns or business income schedules, Form 13980 is an institutional performance evaluation report. It is administered by the Stakeholder Partnerships, Education and Communication (SPEC) division within the IRS Wage and Investment Division.

Form 13980 is completed by non-profit organizations, municipal agencies, and educational institutions that receive federal grant funding under the Volunteer Income Tax Assistance (VITA) Grant Program. It serves as the official year-end operational closeout report, capturing final data on tax returns prepared, clinics operated, volunteer hours contributed, and refund dollars generated for low-income filers.

2. Purpose of the Form

When organizations apply for a federal VITA grant, they submit projected operational targets on Form 13978, forecasting how many low-income returns they will file and how many volunteer sites they will manage. Because federal grant awards are funded by taxpayers, the government requires formal proof that recipients achieved the performance goals they promised.

Form 13980 exists to measure those actual achievements at the close of the grant cycle. It captures quantitative outcomes across the full Period of Performance (October 1 through September 30), establishing how effectively the organization expanded free tax filing capacity in underserved communities.

The IRS compiles Form 13980 data to demonstrate program value to Congress, justify continued federal appropriations for community tax programs, and evaluate an organization’s past performance when reviewing future grant applications. It travels as a mandatory companion to the grantee’s Year-End Narrative, Form 13979 (Final Expense Report), and Standard Form 425 (Federal Financial Report).

3. Who Needs to File This Form

Form 13980 is completed exclusively by organizations that received federal grant funding under the VITA Grant Program (Assistance Listing Number 21.009), regardless of the size of the award. You must file this form if you represent any of the following entities:

Funded Non-Profit 501(c)(3) Organizations: Community action agencies, United Way chapters, and charitable coalitions that operated grant-funded VITA clinics.
Local & Municipal Government Bodies: City, county, or regional government departments that managed volunteer tax preparation programs using federal grant dollars.
Colleges & Universities: Academic institutions that received federal grant funding to operate student-run community tax clinics.
Financial Institution Coalitions: Credit unions, community development financial institutions (CDFIs), and banks managing grant-funded volunteer sites.
Tribal Governments: Sovereign tribal administrations and native non-profits operating grant-supported free tax clinics in Indian country.

The form is completed and certified by the organization’s VITA project director, executive director, or program manager. Individual taxpayers receiving free tax help and volunteer preparers never complete Form 13980.

4. Who Is Exempt / Not Required to File

Because Form 13980 is strictly a post-award operational closeout report for federal VITA grant recipients, most organizations and individuals do not need to file it:

Individual Taxpayers: Community members who have their tax returns prepared at a volunteer clinic have no connection to this report.
Individual Tax Volunteers: Volunteer preparers, greeters, and quality reviewers certify their individual credentials on Form 13615, not Form 13980.
Non-Grant Sponsoring Partners: Organizations that host VITA clinics without receiving federal cash grants partner under Form 13533 and do not submit Form 13980.
Tax Counseling for the Elderly (TCE) Grantees: Programs funded under the separate TCE grant program report their operational metrics on TCE-specific closeout documents.
Low Income Taxpayer Clinics (LITCs): Legal clinics funded under Internal Revenue Code Section 7526 submit Form 13424-K or Form 13424-R instead.

5. When to File

Form 13980 operates under a strict post-season closeout schedule governed by IRS Publication 5376-A:

120-Day Closeout Deadline: Form 13980 must be submitted within 120 calendar days after the close of the grant Period of Performance (which ends September 30).
Annual Calendar Due Date: The final performance report is generally due on or before January 28 following the end of the grant year.
Concurrent Submission: Form 13980 is submitted at the same time as your VITA Grant Program Year-End Narrative, Form 13979 (Final Expense Report), and the final Federal Financial Report (SF-425).

Failing to submit your closeout documentation by the January 28 deadline can result in a funding freeze in the Payment Management System (PMS) and disqualify your organization from future grant awards.

6. Where and How to File

Form 13980 cannot be submitted through consumer tax preparation software. It is an administrative document submitted through official IRS grant management channels.

Grant recipients typically submit Form 13980 electronically by emailing the completed document directly to their assigned IRS VITA Grant Tax Analyst. Grantees may also submit the report through the mobile-friendly web form on IRS.gov or upload it via the online VITA Grant portal as directed in annual program guidelines.

If physical records or official signed transmittals are requested, deliver materials to the specific IRS address as per instructions outlined in IRS Publication 4671. Always maintain a permanent digital copy of the submitted report and the underlying tax software summary reports in your organization’s grant archives.

7. Step-by-Step Instructions to Fill the Form

Form 13980 is organized into distinct quantitative modules that capture your program’s operational outcomes. Review the table below for a section-by-section walkthrough.

Module Name	Line Range	Required Information & Reporting Guidance
Header Information	Administrative Data	Enter the organization legal name, Employer Identification Number (EIN), Federal Award Identification Number (FAIN), and assigned Tax Analyst.
Return Preparation	Lines 1–4	Report actual low-income federal returns filed electronically (Line 1), paper returns (Line 2), total federal returns (Line 3), and additional returns (Line 4).
Sites Operated	Lines 5–7	Record total established sites operated (fixed and ad hoc), new sites operated (fixed and ad hoc), and total sites operated across the season.
Volunteer Staffing	Lines 8–10	Report the total number of volunteers mobilized (preparers, coordinators, quality reviewers, support staff) and total volunteer hours contributed.
Underserved Populations	Lines 11–16	Break down returns prepared for specialized demographics: elderly (age 60+), rural, disabled, limited English proficient (LEP), Native American, and general low-income.
Dollars Generated	Lines 17–19	Report the total Earned Income Tax Credit (EITC) refund dollars and total overall federal refund dollars generated for low-income filers.
Official Certification	Signature Block	The organization’s responsible official signs and dates the document, certifying that all reported metrics are true and supported by records.

Understanding Core Return and Financial Metrics

When compiling your final numbers for Form 13980, ensure your calculations follow standard IRS program rules:

Line 3 (Total Federal Returns Filed): This line represents your primary performance benchmark. It is the mathematical sum of Line 1 (electronic returns) plus Line 2 (paper returns). State-only returns and amended returns must be reported separately on Line 4.
Reconciling Underserved Populations: Lines 11 through 16 capture services delivered to specific demographic groups. The sum of these lines should correspond to your total returns prepared, aligning with the primary and secondary focus areas you selected on Form 13978.
Tracking Refund Dollars: Use the end-of-season reports from your professional tax software (such as TaxSlayer Pro VITA) to pull the exact cumulative dollar amounts for total federal refunds and Earned Income Tax Credit disbursements.

8. Required Documents/Information Needed Before Filling

To ensure that Form 13980 reconciles cleanly with IRS records, assemble the following operational data before completing the form:

Tax Preparation Software Reports: Final seasonal transmission and acceptance reports from TaxSlayer Pro VITA showing total accepted federal returns, paper returns, and refund dollars.
Approved Form 13978 Application Plan: Your original operational plan, used to compare your actual year-end numbers against your projected targets.
Form 13206 (Volunteer Roster) & Time Logs: Verified volunteer summary reports and time-tracking records substantiating total volunteer numbers and hours.
Site Operations Directory: A finalized list of all fixed and ad hoc clinic locations that operated during the tax season, including their Site Identification Numbers (SIDNs).
The Year-End Narrative Report: The accompanying written narrative where you explain any significant variances between projected and actual outcomes.

9. Common Mistakes to Avoid

Inaccurate reporting on Form 13980 can trigger grant compliance reviews. Avoid these frequent mistakes:

Discrepancies with IRS Central Database Records: The IRS compares the numbers reported on Form 13980 directly against its central e-file transmission database. Reporting numbers that exceed verified electronic acknowledgments will trigger inquiries.
Unexplained Production Shortfalls: If your total returns prepared fell below 90% of your projected goal on Form 13978, failing to provide a detailed explanation in your Year-End Narrative will harm future grant scoring.
Including State-Only Returns in Line 3: Line 3 is strictly for federal tax returns. Including state-only returns on Line 3 distorts federal production counts.
Double-Counting Demographics: Artificially inflating numbers by counting the same taxpayer in multiple underserved population categories without clear tracking.
Missing the January 28 Deadline: Waiting until the last minute can lead to technical delays, risking the timely closeout of your grant award.

10. Penalties for Non-Filing or Errors

Because Form 13980 is an administrative grant closeout document rather than a tax return, failing to file does not trigger civil tax fines. However, the institutional and operational consequences for the organization are serious:

Payment Management System (PMS) Holds: The IRS will place an administrative hold on your organization’s PMS account, preventing cash drawdowns across active federal grant awards until all closeout documents are approved.
Competitive Scoring Penalties: Past performance is heavily weighted in the VITA grant scoring process. Grantees with missing or delinquent Form 13980 reports receive lower evaluation scores, reducing the likelihood of future funding.
Administrative Corrective Action Plans: Falling significantly short of production goals without reasonable justification may place your organization on administrative probation.
Grant Recoupment (Clawback): If operational shortfalls cause your non-federal matching contributions to fall below the mandatory 1:1 ratio, the IRS can demand repayment of federal grant funds.
False Statements Liability: Intentionally fabricating return counts, inflating refund figures, or falsifying volunteer hours on federal reports violates 18 U.S.C. Section 1001, exposing individuals and organizations to federal criminal prosecution and civil fraud penalties.

11. Related Forms or Schedules

Form 13980 operates as part of the integrated VITA grant reporting and closeout family:

Form 13978: Projected Operations VITA Grant Application (initial operational plan)
Form 13977: VITA Grant Budget Plan (initial budget)
Form 13979: VITA Grant Final Expense Report (year-end financial closeout)
Form 13979-A: VITA Grant Budget and Narrative (award acceptance budget)
Form 13981: VITA Grant Agreement
Standard Form 425: Federal Financial Report
Form 13715: Volunteer Site Information Sheet
Form 13206: Volunteer Assistance Summary Report
Publication 4671: VITA Grant Program Overview and Application Instructions
Publication 5376-A: VITA Grant Reporting Requirements
Publication 5683: VITA/TCE Handbook for Partners and Site Coordinators

12. Frequently Asked Questions

What is the difference between Form 13978 and Form 13980?

Form 13978 is a prospective operational plan submitted during the grant application phase in May to forecast expected return volumes and sites. Form 13980 is the retrospective performance report submitted in January after the grant year concludes to report actual results achieved.

How does the IRS verify the return numbers reported on Form 13980?

The IRS cross-references the return counts reported on Form 13980 against its internal electronic filing databases using your organization’s Electronic Filing Identification Numbers (EFINs) and Site Identification Numbers (SIDNs).

What happens if our organization did not reach its projected return goals?

If your actual return volume falls below your projected targets on Form 13978, you must explain the reasons in your accompanying Year-End Narrative. Demonstrating that you made good faith efforts and describing corrective actions helps maintain positive standing for future grant cycles.

How is the total refund dollar amount on Line 19 calculated?

The total refund dollar amount represents the cumulative sum of all federal refunds secured for low-income taxpayers across your sites during the season. This figure is pulled directly from the management summary reports generated by your VITA tax preparation software.

Must Form 13980 be submitted with the Year-End Narrative?

Yes. Form 13980 is not submitted on its own. It must be submitted concurrently with the VITA Grant Program Year-End Narrative, Form 13979 (Final Expense Report), and the final Federal Financial Report (SF-425) to complete your grant closeout.

Can an organization count state-only tax returns on Line 3?

No. Line 3 is restricted to federal income tax returns. State-only returns, amended returns, and prior-year returns must be reported on Line 4 so they do not distort primary federal production metrics.

13. Conclusion: Key Takeaways Summarized

IRS Form 13980 is the final operational benchmark for organizations managing a federal VITA grant award. Managing your performance tracking throughout the season ensures a smooth closeout. Remember these core takeaways:

Operational Closeout Report: Use Form 13980 to report actual returns prepared, sites operated, volunteer hours, and refund dollars generated.
Strict 120-Day Deadline: Submit the form within 120 days after the September 30 period of performance ends, typically on or before January 28.
Submit with Companion Reports: File Form 13980 alongside your Year-End Narrative, Form 13979 (Final Expense Report), and Standard Form 425.
Reconcile with Software Data: Ensure all return counts match the verified transmission reports from your professional tax software.
Deliver via SPEC Channels: Submit your completed performance report directly to your assigned IRS VITA Grant Tax Analyst as per instructions in Publication 5376-A.

IRS Form 13980 Guide: VITA Grant Performance Report Rules