Students provide tax filing assistance

Accounting students help the community through VITA program

Filing taxes can be an annual source of anxiety for many individuals.

Fortunately, residents of Ames and the surrounding areas could rely on a valuable resource when tax time struck — the students of Iowa State University.

Iritza Zazueta, a graduate student in accounting from Granville, Iowa, was one of 75 students who helped members of the community tackle this daunting task.

She did this as part of a service available every spring at Iowa State, the Volunteer Income Tax Assistance (VITA) program offered through the Internal Revenue Service (IRS). The program seeks to assist those with limited means, persons with disabilities, the elderly, and taxpayers who are new to the United States and need assistance. The student volunteers are IRS-certified volunteers who provide free, basic income tax return preparation, including electronic filing.

“I got involved in VITA following the recommendation of an upperclassman,” said Zazueta. “They described VITA as an opportunity to help the community while learning in a hands-on environment.”

Certified assistance

After taking the recommendation and registering for the class (ACCT 4870), Zazueta spent the first couple of weeks learning the tax code and working on the IRS certification exams. The IRS requires each student to successfully complete training before they can help clients.

The program preparation also required the passing of an ethics test and expanded beyond the realm of normal resident filing.

“At the Gerdin clinic, the vast majority of the tax returns we complete are 1040-NRs,” said Chris Moon, Accounting EAC Faculty Fellow and coordinator of the VITA program. “These are the returns for clients who file taxes as non-residents.”

People working in the United States who are here on student or scholar visas are required to file taxes.

“These returns can be complex because of the specific forms and the different tax treaties,” Moon continued. “Our students complete a special certification to be able to complete these tax returns.”

Students only have two chances to pass the exam and must score at least 80 percent to pass. While challenging, the certification adds another sought-after professional element to the students’ portfolios, helping further prepare them for future work.

Mutual benefit

One of the best aspects of this program is its benefit to everyone involved.

“My experience this year was amazing,” said Zazueta. “VITA is my favorite class that Iowa State offers. It allowed me to see real-life tax situation scenarios and how they play out.”

Zazueta was a student in the VITA course last year and worked as a preparer, directly helping clients with their tax form filing. Following her success in the program, Zazueta was approached by Moon with an incredible opportunity.

“Chris asked me to be her teaching assistant (TA), and I immediately said yes.”

Students in the VITA program normally choose or are assigned to one night of the week to prepare taxes. However, with Zazueta being a TA this time, she had the opportunity to attend every night and help fellow students grow their knowledge and confidence in tax preparation.

“It is incredibly helpful to see real-life examples, especially while studying for the REG portion of the CPA exams,” said Zazueta. “It connects my CPA studies, and last year, it was a great review and practice for our individual taxation class. It is a way to connect the knowledge learned in the classroom with technical skills.”

The “REG” or “regulation” portion of CPA exams covers ethics, business law, and federal taxation.

Program growth

This year, the program included a record-high 75 students. Around 17 students worked each night (Monday through Thursday) in the Gerdin clinic, and five worked in Boone on Fridays.

“When I started overseeing the VITA program in 2020, we were preparing an average of about 250 to 300 returns per tax year,” said Moon. “Over the years, we have been increasing the number of students involved, the number of nights we operate, and the number of sites utilized. In spring 2025, we prepared roughly 1,800 returns.”

This year, a special tax clinic was held in Ames at the Youth and Shelter Services (YSS) office. Also new this year was a special tax clinic for Iowa State athletes held in the Jacobson Athletic Building. Moon hopes to expand both additions in future years.

Notes from clients

“This service has been so great that I’ve referred others to the program. This year, I referred  three to four others, and one told me that he’d be back for more years as long as it continues. Chris Moon does an incredible job. She makes sure the students understand the importance of correctly preparing taxes. There is so much more I can say about how terrific this program has been. Please sign up next year to see for yourself.”

“The VITA program has made tax season easier and less stressful for me year after year. The volunteers are not only knowledgeable and professional, but they truly care about helping people. I’m incredibly grateful for the care and support they provide. Best of all, it’s completely free. VITA is an incredible service that I recommend to everyone I know.”

Impact

The students feel this mutual benefit created through the program.

“My favorite part of the program is talking to clients about their lives and tax situations and seeing how appreciative they are that we are completing their tax returns for free,” said Zazueta. “You can truly see how thankful they are and how much stress we relieve for them.”

The impact brings meaning to the work students are doing and helps set them up for a future they can be excited about in the world of accounting. For Zazueta, it helped set the path for her professional endeavors. Following graduation, she will join Forviz Mazars as a full-time tax associate in Minneapolis, Minnesota.

May 7, 2025