VITA 2026 – Eligibility Guidelines

You must meet all the following eligibility guidelines to utilize our In-Person or Digital/Virtual VITA tax preparation services for the 2025 Tax Year:

  • Be a U.S. Citizen, a Green Card holder, or hold a valid ITIN. We cannot assist those with foreign student visas.
  • Be a NC resident (any county) with no (earned) income from another state or country.
  • Have gross income less than $89,000 for a single person or $100,000 for a married couple. To file a joint tax return both spouses must be present.
  • Have original photo identification such as driver’s license, school, employer, military, or state ID for you and your spouse (if married).
  • Social Security cards or Individual Taxpayer Identification Number documents for you, your spouse, and dependents.
  • You must not have any of the following tax situations:
    • Income from rental property (landlords, or income from Airbnb or similar)
    • Self Employed with any of the following:
      • Professional gambler, hobby income, or bartering
      • Employees or Contract Labor
      • Depreciation or individual asset purchases exceeding $2,550
      • Expenses over $50,000
      • Net Loss (self-employed income is less than expenses)
      • Inventory
      • Business Use of Home
      • Vehicle expenses reported as actual expenses
      • Cancellation of debt on business credit card
    • Currently in bankruptcy
    • Recent mortgage foreclosure
    • Cancellation of debt on personal credit cards AND the total debt owed was more than the value of your assets
    • Received income in virtual currency (crypto) or sold any crypto in 2025
    • Complex Schedule D, Capital Gains and Losses
    • Forms 8615, 8814 (children’s unearned income)
    • Form SS-8 (determination of worker status for purposes of federal employment taxes and income tax withholding)
    • Parts 4 & 5 of Form 8962 (Allocation of Policy Amounts, Alternative Calculation for Year of Marriage)
    • Returns with casualty/disaster losses
  • To use our In-Person VITA Service, you must provide paper copies of your tax documents.
  • To use the Digital/Virtual VITA Service, you must also have:
    • An email address or text number that you monitor frequently
    • Internet access on a computer, laptop or smartphone
    • Ability to take photos or scan tax documents and upload them