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.