Who is eligible

The service is available to individuals and families who are residents of Indiana and Michigan who:

• Are U.S. Citizens or legal permanent residents (e.g. green card holders) AND
• Have income $32,000 or less for single individuals
• Have income $64,000 or less for families.

Ineligible Returns

IRS VITA site requirements prohibit the preparation of tax returns with the following:

• Income from rental property
• Income from a sole proprietorship if any of the following apply:
  • Net loss for the year
  • Claiming a home office deduction
  • Has any depreciable assets
  • Business expenses in excess of $25,000
  • Method of accounting other than the cash method
  • Business maintains inventory
  • Has employees
• Cancellation of indebtedness income (other than credit card debt) reported on Form 1099-C
• Income from the acquisition or abandonment of secured property reported on Form 1099-A

Note that TAP only prepares Indiana and Michigan income tax returns. If you are a resident of any other state or have income earned outside of Indiana or Michigan, we will not prepare the other state tax return.