Tax Counseling for the Elderly

The TCE program offers FREE tax help to individuals who are age 60 or older. Cooperative grant agreements are entered into between IRS and eligible organizations to provide tax assistance to elderly taxpayers. The funds provided by the IRS are used by organizations to reimburse volunteers for their out-of-pocket expenses; including transportation, meals and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers. Tax return preparation assistance is provided to elderly taxpayers during the normal period for filing Federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to make sure elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.

Tax Counseling for the Elderly applicants must be private or public nonprofit organizations with experience in coordinating volunteer programs. Federal, State, and local government agencies are not eligible to participate in this program. Applicants must be tax compliant and not be debarred or suspended.

Applications that pass the eligibility screening process will undergo a two-tiered evaluation process. Applications will be subject to both a technical evaluation by a ranking review panel and a secondary evaluation by the Grant Program Office.

Match: none required (federal program listing). Statutory Formula: Title Revenue Act of 1978, Part 601, Subpart 163,Public Law 95-600.Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes IRS to enter into cooperative agreements. This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older. The IRS receives the funds as a line item in the appropriation. The total funds are distributed to the grant recipients for their expenses.