Faculty & Departments

TAP Income limit

This page describes the scope and limit of the services that the Tax Assistance Program (TAP) is able to offer its clients.

While the TAP provides services to two different sets of clients, the constraints common to the two groups are set forth here. Limitations specific to either the domestic or the international sides of the TAP are described in the parts of this web site pertinent to each group.

Because the TAP is a free service which relies on trained volunteers, it must keep its focus on the sort of tax issues most frequently encountered by the majority of taxpayers filing tax returns. For this reason taxpayers whose returns include more complex issues than the TAP customarily encounters are referred to tax preparers who specialize in more complex tax issues. Usually, those with more complexity have income that can support the fees that highly trained specialists must charge.

The TAP has always focused on those most in need of basic tax services and at the same time frequently can least afford to pay for the assistance. To help find a dividing point to identify the group it serves, the TAP has established its "program income limit". Periodically it adjusts the limit to reflect cost of living and other economic factors.

The current TAP tax year income limit is gross or total earnings of $40,000.

During the current economic crisis the income limit has been expanded to include unemployed taxpayers whose combined tax year earnings plus unemployment benefits exceeded the income limit; provided that earnings were at or below the TAP income limit prior to collecting taxable unemployment benefits.

Under limited circumstances both the domestic and international programs will allow adjustments in the limit. All adjustments are made by the TAP's Faculty Coordinator.