AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
VITA (Volunteer Income Tax Assistance) is an IRS-supported programme where trained volunteers prepare basic federal returns free of charge. In its January 2026 filing-season guidance the Taxpayer Advocate Service said VITA serves people who generally make $69,000 or less, people with disabilities and people with limited English. You bring photo ID, Social Security cards or ITIN notices, and all income forms, as listed on the IRS checklist (updated April 2026).
A first US tax return is daunting, and a paid preparer can cost a large share of a new arrival's refund. VITA exists for exactly this group: working households on modest incomes. For many Nigerian nurses, care workers, drivers and new graduates in their first jobs, it is the cheapest correct way to file.
Who VITA is for
The Taxpayer Advocate Service, the independent office inside the IRS, set out the 2026 filing-season options in a post on 29 January 2026:
- VITA: people who generally make $69,000 or less, people with disabilities and taxpayers with limited English proficiency.
- TCE (Tax Counseling for the Elderly): taxpayers aged 60 and over, with a focus on pensions and retirement income.
- IRS Free File: guided software for people with adjusted gross income of $89,000 or less.
- MilTax: for military members, qualifying veterans and families, with no income limit.
The $69,000 figure is a guide, not a hard cut-off, and it is for the 2026 filing season. The IRS revises it, so check the IRS free preparation page before you book.
What to bring
The IRS checklist for free tax return preparation (last updated 27 April 2026) lists the following. Missing documents are the commonest reason a volunteer cannot finish your return on the day.
- Original photo ID for you, and for your spouse if you file jointly. A passport is accepted, so a Nigerian passport works.
- Social Security cards for you, your spouse and your dependants, or an ITIN notice for anyone without a Social Security number.
- Proof of foreign status if you are applying for an ITIN.
- Birth dates for everyone on the return.
- Every W-2 from every employer, plus any 1099-MISC, 1099-R, W-2G or SSA-1099.
- 1099 forms for interest and dividends from US banks.
- Last year's federal and state returns, if you have them.
- Bank routing and account numbers for a direct deposit refund, for example a blank cheque.
- Childcare costs and the provider's tax ID.
- Form 1095-A if you bought health cover through the Marketplace.
For a joint return filed electronically, the checklist says both spouses must be present to sign. If your spouse is still in Nigeria, raise it with the site in advance.
ITINs and VITA
If you or a family member cannot get a Social Security number, the IRS issues an Individual Taxpayer Identification Number (ITIN) for federal tax purposes only. The IRS ITIN page (updated October 2025) says you apply with Form W-7 sent together with your tax return, and should allow seven weeks for a response, or nine to eleven weeks if you apply between 15 January and 30 April or from abroad. An ITIN does not give work authorisation, immigration status or Social Security benefits. Ask the site whether it helps with W-7 applications before you go. Our guide to ITINs for Nigerians covers who needs one.
When VITA may not fit
VITA volunteers prepare returns within a defined scope, and sites differ. Situations common among Nigerians that you should mention when booking:
- Nonresident or dual-status returns. Students and scholars on F-1 or J-1 visas often file Form 1040-NR. Some sites have volunteers trained for these returns; many do not. See our guide to the dual-status year.
- Nigerian rental income or a Nigerian business. Foreign rent, foreign tax credits and foreign account reporting can be outside a site's scope.
- Self-employment with complex expenses, such as gig driving with large mileage claims.
- Foreign account reporting. If you hold Nigerian accounts, FBAR rules may apply; read our FBAR guide before your appointment.
If the site says your return is out of scope, that is useful information, not a rejection: it tells you a paid preparer with international experience is the right route.
How to find a site
- Use the VITA/TCE locator on the IRS free tax return preparation page, which the Taxpayer Advocate Service links to.
- Check the site's available dates and times, as the Taxpayer Advocate Service advises, and whether it offers your preferred language.
- Gather the checklist documents above, in originals.
- Arrive with your questions written down, including anything about Nigerian income.
Worked example
Example only. Tunde and his wife earned $61,000 combined from two W-2 jobs in Maryland in 2025, both with Social Security numbers, and they have one child with an SSN. Their income is under the $69,000 guide, their return is a standard resident return, and they bring IDs, three Social Security cards, two W-2s, last year's return and a blank cheque. This is a typical VITA return. If Tunde also received rent from a flat in Ibadan, they should tell the site before the appointment.
Where Pryme fits
VITA needs a US bank account for a direct deposit refund; it does not need anything from Pryme. Where Pryme helps is the Nigerian side: if you hold naira, a Pryme statement shows dated balances and transfers that you or a preparer can use, and a verifiable version can be generated through VerifyDoc.ai. See receipts and statements.
Questions people ask
Can I use VITA without a Social Security number?
Yes, if you have an ITIN or are applying for one. The IRS checklist asks for an ITIN notice, or proof of foreign status if you are applying.
What is the income limit for VITA in 2026?
The Taxpayer Advocate Service said in January 2026 that VITA serves people who generally make $69,000 or less. It is a guide and can change each year.
Can VITA file my F-1 student return?
Only at sites with volunteers trained for nonresident returns. Ask before you book.
Does VITA charge anything?
No. VITA and TCE are free. Be wary of anyone who charges a fee and calls it VITA.
Sources
- Taxpayer Advocate Service: The filing season, how to get assistance (29 Jan 2026) · accessed Oct 2026
- IRS: Checklist for free tax return preparation (updated 27 Apr 2026) · accessed Oct 2026
- IRS: Individual Taxpayer Identification Number (updated 28 Oct 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.