The Volunteer Income Tax Assistance Program (VITA) is a nationwide, Internal Revenue Service (IRS) sponsored volunteer program that provides free tax preparation services to low income, special needs and senior citizen taxpayers. The IRS requires that all VITA volunteers complete training and pass a certification test in order to provide tax preparation services to taxpayers. Penn State University's VITA program targets individuals and families whose income falls within the eligibility guidelines for the Earned Income Tax Credit--up to $54,500 for the 2017 tax year. Taxpayers get help filing returns electronically at no cost. In addition, taxpayers receive financial information relevant to their situation and learn easy to implement steps to improve the financial stability and security for themselves and/or families.