• Make a list of the documents you expect this year: W-2s, 1099s, etc.
• Collect your tax documents and check them off your list as they arrive.
• Confirm your street address and email address is correct with employers, banks, mortgage companies, social security and others who will need to send you tax documents.
• If you earn tips, make sure they’re reported on a tax form (e.g.: W-2, 4070, 4137, 1099-K).
• If you earn overtime pay, review your W-2 to make sure it is included and know your OT rate.
• If you don’t receive paper tax forms, print them, or use our Virtual VITA option.
• You will need last year’s tax return, your government-issued photo ID and social security card.
• Check our website on January 12 for eligibility criteria and to make your appointment in Chapel Hill or Hillsborough.

Returns We Cannot Prepare

Please be aware that there are certain returns that the IRS does not allow us to prepare. These are returns that contain “Out-of-Scope” items or are more complex than we can handle given the volume of our activity and the need to assist as many taxpayers as possible. While the list of Out-of-Scope items is extensive, the primary Out-of-Scope items that would prevent us from preparing your return are:

• You have income from property that you rented to someone else.
• You have income from the sale of real estate other than a personal residence.
• You have income from the sale of any virtual currency, such as Bitcoin.
• You have income that would be reported on a Schedule C (self-employment or business income) and also have health insurance purchased through the Marketplace/Affordable Care Act.
• You have certain kinds of income reported on a tax form that is a “Schedule K-1” from a partnership, trust, or estate. For example, ordinary income or loss reported in box 1 of this form is Out of Scope. Investment income (interest, dividends, and capital gain) reported on a K-1 is generally in scope.
• You have income that would be reported on a Schedule C (self-employment or business income) and after deducting your expenses, the Schedule C would show a net loss (your expenses related to the activity are more than the income).
• You conduct a complex business that you report on a Schedule C. We can do Schedule C’s that involve simple operations like reporting the income of a service provider who is not an employee, but we are not able to do more complicated Schedule C’s that involve substantial sales, substantial costs (like inventory and supplies), substantial bookkeeping, etc. These returns must be done by a paid preparer.
• You want to claim a credit for solar property or the purchase of an electric vehicle.
• You contributed property (such as clothing and furniture) other than cash to a charity and you want to claim that the value of the property is more than $500.
• You have one or more complicated brokerage statements with complex items such as accrued interest, bond premium, etc. We can do simple brokerage statements but will not be able to accommodate returns with a significant number of brokerage statements or overly complex brokerage statements.

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.

Documents Needed for VITA Tax Preparation:

• Photo ID for taxpayer & spouse (if married). For joint returns, both spouses must be present
• Social security cards and birth dates, or ITIN Letter for everyone named on the return
• Bank information for refunds: Proof of bank account and routing number for checking or savings accounts (Federal government has stopped issuing paper checks.)
• IRS Identity PIN (IP PIN) if you have one; any other documents marked as a Tax Document; anything received from the IRS or NC Dept of Revenue
• A paper copy of last year’s federal and state tax returns
• All documents regarding income received in 2025: W-2s from employers, social security income (1099-SSA), pension/retirement income (1099-R), unemployment (1099-G), interest (1099-INT), dividends (1099-DIV), other 1099 forms showing earnings with tips (MISC, NEC or K)
• Overtime: Check with your employer for information on your overtime premium. Bring your final paystub of the year. Only FSLA required overtime premiums qualify (time and a half).
• Tipped income: Must be reported on a tax form (W-2 or 1099) to claim this deduction.
• Self-employed: Summary of expenses with receipts and statements of income (1099-MISC, NEC or K) with tips included on tax forms
• Car loan interest: VIN number and interest paid in 2025 for a qualified NEW passenger vehicle purchased after Dec. 31, 2024 with final assembly in the U.S. Check car sticker for assembly info.
• Child day care or after-school care: Amount paid, provider’s name, address, phone and tax ID #
• College student or parent of a college student:

• 1098-T statement – required

• Receipts for books and fees, if an undergraduate

• Bring statement from your college listing other expenses, if an undergraduate

• Home sold in 2025:: All records of home sale, including closing statements for original purchase and sale of your home
• Stock sales in 2025: All records of stock sales, including source (purchase vs inheritance), purchase/sale dates & amounts (usually reported on a 1099-B form)
• Alimony paid or received: Amount and Social Security # of ex-spouse, if divorced after 2018
• Form 1095-A from the Marketplace if you had ACA/Obamacare health insurance during 2025
• Health Savings Account: Record of expenses (Form 1099-SA) and contributions during 2025
• Student Loan Interest: Amount paid in 2025 (Form 1098-E)
• Estimated Tax Payments: Amounts & dates of tax payments made in advance for 2024 taxes
• Records: If items below total more than $15,750 if Single or $31,500 if Married, you may want to itemize deductions on state and/or federal return and will need to bring these additional records:

• Medical expenses: Total amount by type (doctors, prescriptions, parking, miles driven)

• Charitable donations: Total amount donated, value of items donated, & mileage driven for volunteer work. We cannot prepare your taxes if >$500 in donated items.

• Mortgage & Real Estate: Your annual mortgage interest statement and property tax statement.
• Personal Property Tax: Vehicle Registration receipt with property tax paid