1. Introduction: What is Form 14335?

IRS Form 14335, officially titled Contact Information for VITA and TCE Grant Programs (also known as Contact Information for Volunteer Income Tax Assistance and Tax Counseling for the Elderly Grant Programs), is an administrative directory and contact update 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 community volunteer grant programs.

Unlike personal income tax returns or corporate tax schedules, Form 14335 is an institutional communication worksheet. It is managed by the Stakeholder Partnerships, Education and Communication (SPEC) division within the IRS Wage and Investment Division.

Form 14335 is used by non-profit organizations, educational institutions, local government bodies, and community coalitions applying for or managing federal grants under the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. It establishes the official directory of primary, secondary, financial, and executive contacts responsible for administering federal grant awards.

2. Purpose of the Form

Administering federal grant awards requires continuous, clear communication between the IRS Grant Program Office and recipient organizations. Throughout the grant year, the IRS issues time-sensitive notices regarding funding authorizations, software licenses, site quality reviews, Payment Management System (PMS) drawdown approvals, and required closeout filings.

Communication breakdowns often occur when key non-profit personnel transition to new jobs, change email addresses, or step down from board roles. If the IRS cannot reach an authorized contact person, an organization risks missing critical award deadlines, having its federal cash drawdowns frozen, or failing to receive software packages before the filing season begins.

Form 14335 exists to solve this problem by establishing an official, verified directory of responsible leaders. Submitted during the grant application phase and updated whenever personnel changes occur, Form 14335 ensures that the IRS always has direct contact details for project managers, executive directors, and financial controllers overseeing federal grant operations.

3. Who Needs to File This Form

Form 14335 is completed by organizations participating in the federal VITA (Assistance Listing 21.009) or TCE (Assistance Listing 21.006) grant programs. You need to file this form if you represent any of the following entities:

Competitive Grant Applicants: Non-profit 501(c) charities, community action agencies, municipal departments, and universities submitting an application for a VITA or TCE grant on Grants.gov.
Awarded Grant Recipients: Organizations selected for a grant award that must verify their contact directory as part of their fall award acceptance package.
Multi-Year Grantees: Returning organizations entering year two or year three of an approved multi-year grant cycle renewing their contact information.
Organizations with Staff Turnover: Active grantees experiencing a mid-season change in key personnel, such as hiring a new program coordinator or changing financial officers.

The form is completed by the applicant organization’s executive leadership or grant administrator. Individual taxpayers receiving free tax help and volunteer preparers never complete Form 14335.

4. Who Is Exempt / Not Required to File

Because Form 14335 is strictly an administrative contact form for federal VITA and TCE grant applicants, most individuals and groups do not need to file it:

Individual Taxpayers: Community members visiting volunteer tax clinics have no connection to grant directory forms.
Individual Tax Volunteers: Volunteer preparers, greeters, and quality reviewers certify their individual participation on Form 13615, not Form 14335.
Non-Grant Sponsoring Partners: Organizations that host volunteer clinics without federal cash grants partner under Form 13533 and Form 13715, and do not complete grant contact sheets.
Low Income Taxpayer Clinics (LITCs): Legal clinics funded under Internal Revenue Code Section 7526 maintain contacts using Form 13424 rather than Form 14335.
Commercial Paid Preparers: For-profit tax preparation firms and private accounting practices operate outside the federal volunteer grant network.

5. When to File

Form 14335 operates on both a fixed annual application calendar and an ongoing event-driven update schedule:

Annual Application Deadline: Form 14335 must be submitted as a mandatory attachment to your VITA or TCE grant application package on Grants.gov during the open application window, which runs from May 1 through May 31.
Award Acceptance Timeline: Grantees selected for funding submit an updated Form 14335 within 20 calendar days of receiving their official Notice of Award in early fall.
Immediate Personnel Change Updates: Whenever a primary contact, secondary contact, executive officer, or financial manager leaves the organization or changes their phone or email, an updated Form 14335 must be submitted immediately (typically within 10 to 15 business days).

Filing contact updates promptly ensures your organization never misses critical administrative or financial notices from the IRS.

6. Where and How to File

Form 14335 cannot be filed through consumer tax preparation software like TurboTax. It is submitted through official federal grant administration channels.

How you submit Form 14335 depends on your organization’s program stage:

During the Application Phase: Upload the completed PDF of Form 14335 directly to Grants.gov as an attachment to Standard Form 424 (Application for Federal Assistance).
For Post-Award Updates: Submit the updated form electronically via email directly to your assigned IRS VITA or TCE Grant Tax Analyst, or transmit it to the general Grant Program Office inbox at Grant.Program.Office@irs.gov.
Online Web Portal: Updates can also be submitted through the designated grant reporting web portal on IRS.gov as outlined in annual program instructions.

If physical verification documents or board appointment resolutions are requested by your grant analyst, deliver materials to the specific IRS address as per instructions outlined in IRS Publication 4671 or Publication 1101. Always retain a copy of the submitted form in your organization’s administrative grant archives.

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

Form 14335 is organized into administrative header fields followed by four distinct contact profile blocks. Review the table below for a section-by-section guide.

Section	Required Information	Instructions for Grant Administrators
Header	Organization & Grant Scope	Enter the legal organization name, Employer Identification Number (EIN), Federal Award Identifier Number (FAIN), and select VITA, TCE, or Both.
Submission Type	New vs. Updated Filing	Check whether this submission is an initial New Application attachment or a Contact Change/Update for an active grant.
Primary Contact	Lead Program Manager	Enter the legal name, title, physical address, mailing address, direct phone, cell phone, and professional email of the primary project lead.
Secondary Contact	Backup Coordinator	Provide full contact details for an alternate staff member who can respond to operational and clinical questions if the primary lead is unavailable.
Authorized Official	Executive Representative	List the corporate officer holding legal signing authority to bind the entity (e.g., Executive Director, CEO, or Board President).
Financial Contact	Fiscal / Payment Officer	Provide the contact details of the financial director, accountant, or treasurer responsible for managing federal drawdowns in PMS and financial audits.

Understanding the Four Distinct Contact Roles

To ensure proper separation of administrative and financial duties, the IRS requires specific roles on Form 14335:

Primary Contact: The day-to-day program manager who manages clinic schedules, volunteer training, site logistics, and coordinates directly with the IRS Tax Analyst.
Secondary Contact: A designated backup coordinator who has operational knowledge of the tax sites and can step in during emergencies or vacation periods.
Authorized Organization Representative (AOR): The executive official who has the legal authority to sign contracts, accept grant terms, and execute Form 13981 (VITA Grant Agreement) or Form 9661 (TCE Cooperative Agreement).
Financial / Payment Contact: The fiscal manager who manages the organization’s account in the federal Payment Management System (PMS), reconciles federal cash drawdowns, and prepares Standard Form 425.

8. Required Documents/Information Needed Before Filling

Before completing Form 14335, assemble the following institutional data to ensure accurate recording:

Official Legal Organization Name and EIN: The exact corporate legal name matching IRS tax records and your 9-digit federal Employer Identification Number.
Federal Award Identification Number (FAIN): The unique federal grant identifier (e.g., 25VITA0123) if updating an existing grant award.
Direct Contact Details: Verified phone numbers, cell phone numbers, physical office addresses, and professional email addresses for all four designated contacts.
SAM.gov Registration Records: Confirmation of active registration in the System for Award Management to verify organizational standing.

9. Common Mistakes to Avoid

Inaccurate contact information can cause missed communications that derail grant operations. Avoid these frequent mistakes:

Listing One Person for All Roles: While small non-profits may have limited staff, listing the same individual as the Primary, Secondary, Executive, and Financial contact creates an administrative vulnerability. The IRS strongly encourages designating separate operational and fiscal personnel.
Failing to Report Staff Turnover: When a program director or financial manager resigns, failing to submit an updated Form 14335 leaves the IRS sending critical notices to inactive email accounts.
Using Personal Email Addresses: Using temporary or personal email addresses (e.g., Yahoo or Gmail) that are lost when an employee departs creates communication gaps. Always use institutional, organizational email addresses.
Omitting the Federal Award Number: When submitting an in-year contact update, forgetting to include your FAIN makes it difficult for the Grant Program Office to route the update to the correct analyst.
Confusing the AOR with a Site Coordinator: Designating a volunteer site coordinator as the Authorized Organization Representative is invalid unless that person holds legal corporate signing authority for the non-profit.

10. Penalties for Non-Filing or Errors

Because Form 14335 is an administrative contact directory rather than a tax return, there are no civil tax penalties or personal fines for failing to file it. However, the operational and financial consequences for the organization are serious:

Payment Management System Freezes: If the IRS cannot reach an authorized contact or discovers unverified fiscal personnel managing drawdowns, your organization’s PMS cash account may be frozen.
Missed Grant Deadlines: Time-sensitive notices—such as award acceptance packages, budget amendment approvals, and closeout reminders—will go unread, risking award cancellation.
Software Licensing Delays: The IRS transmits professional tax software credentials directly to verified contacts; outdated contact data can prevent your clinics from accessing software in January.
Disqualification of Grant Proposals: Omission of Form 14335 during the Grants.gov application phase can result in technical disqualification of your grant proposal.
False Statements Liability: Intentionally providing fabricated names or unauthorized personnel details on federal grant documents violates 18 U.S.C. Section 1001, exposing individuals and organizations to federal prosecution.

11. Related Forms or Schedules

Form 14335 operates as part of the integrated administrative family for IRS volunteer tax programs:

Standard Form 424: Application for Federal Assistance
Form 13977: VITA Grant Budget Plan
Form 13978: Projected Operations VITA Grant Application
Form 13979: VITA Grant Final Expense Report
Form 13981: VITA Grant Agreement
Form 8653: Tax Counseling for the Elderly Program Application Plan
Form 14204: TCE Program Application Checklist and Contact Sheet
Form 13533: VITA/TCE Partner Sponsor Agreement
Publication 4671: VITA Grant Program Overview and Application Instructions
Publication 1101: Application Package and Guidelines for Managing a TCE Program
Publication 4883: Grant Programs Resource Guide for VITA and TCE

12. Frequently Asked Questions

What is the difference between Form 14335 and Form 14204?

Form 14204 is the application checklist and contact cover sheet used strictly when applying for a Tax Counseling for the Elderly (TCE) grant. Form 14335 is an ongoing administrative contact directory used across both VITA and TCE grant programs during applications, award acceptances, and in-year staff updates.

Can one person be listed as both the Primary Contact and the Financial Contact?

While legally permissible for very small non-profit organizations, the IRS prefers that the Financial Contact be a separate individual from the Primary Program Contact. Having separate operational and financial leads ensures proper internal accounting controls and checks and balances.

When must an organization submit an updated Form 14335?

You must submit an updated Form 14335 immediately whenever there is a change in any listed contact person, job title, mailing address, telephone number, or email address during the grant year.

Does submitting Form 14335 obligate our organization to receive a grant?

No. During the application phase, Form 14335 simply provides the contact information needed to evaluate your proposal. Submitting the form does not obligate your organization to accept an award if selected.

Why does the IRS require a separate Financial Contact on Form 14335?

The Financial Contact is specifically authorized to handle federal drawdowns in the Payment Management System (PMS), reconcile grant spending, and submit financial closeout reports. Identifying this individual ensures that financial inquiries are directed to the appropriate accounting staff.

Can we list a volunteer site coordinator as the Authorized Organization Representative?

No, unless that site coordinator also holds formal corporate executive authority (such as being an officer on the Board of Directors or an authorized corporate officer) empowered to enter into legal contracts on behalf of the sponsoring entity.

13. Conclusion: Key Takeaways Summarized

IRS Form 14335 is the critical communication link between your organization and the federal grant management team. Keeping your directory current ensures uninterrupted grant funding and operational success. Remember these core takeaways:

Official Grant Directory: Form 14335 captures and updates verified contact details for primary, secondary, executive, and financial leads on VITA and TCE grants.
Mandatory Application Attachment: Upload Form 14335 as part of your complete grant proposal on Grants.gov between May 1 and May 31.
Submit Updates Immediately: File an updated form whenever key personnel, phone numbers, or email addresses change during the operating year.
Ensure Separation of Duties: Designate separate operational and financial contacts whenever possible to support strong internal grant controls.
Deliver via Approved Channels: Submit in-year updates directly to your assigned IRS Grant Tax Analyst or to Grant.Program.Office@irs.gov as per instructions in Publication 4883.

IRS Form 14335 Guide: VITA & TCE Grant Contact Information