Tax Counseling for the Elderly (TCE)

The Internal Revenue Service is soliciting applications for cooperative agreements to fund volunteer-based tax counseling and return preparation services for individuals age 60 or older, with applications due June 1, 2026. Eligible applicants are 501(c)(3) nonprofits, federally recognized tribal governments, and tribal organizations not federally recognized; federal, state, and local government agencies are ineligible. Applicants must demonstrate established experience coordinating volunteer programs and preparing income tax returns, maintain tax-compliant status, and not be debarred or suspended from federal contracting.

The IRS anticipates distributing approximately $12 million across 50 to 60 cooperative agreements, with individual award amounts varying based on organizational reach and expected tax return preparation volume. Recent awards have ranged from $1,600 to $11.17 million, with most smaller awards clustering between $6,000 and $64,343.

Tax return preparation assistance is provided primarily during the standard filing season from January 1 through April 15 each year, though program activities including volunteer training and recruitment may occur year-round. Grant recipients must recruit, train, and provide technical assistance to volunteers delivering tax services within their communities.

Applications passing eligibility screening undergo two-tiered evaluation: technical evaluation by a ranking review panel followed by secondary evaluation by the Grant Program Office. Evaluation criteria include organizational capacity to reach the target audience, prior performance if applicable, financial operations, volunteer training plans, and ability to serve elderly populations. Continuing multi-year applicants are exempt from technical merit evaluation during their second and third grant cycles but must demonstrate continued eligibility and adherence to program requirements.

Recipients must maintain comprehensive record-keeping systems for a minimum of three years following final report submission and achieve performance metrics including ensuring at least 65 percent of electronically filed returns are completed for taxpayers aged 60 or older. The IRS does not have an appeals process for applicants not selected for awards. Unfavorable audit findings do not automatically disqualify applicants if deficiencies have been corrected. The program is authorized under Section 163 of the Revenue Act of 1978 and codified at 31 USC Chapter 63. Award notifications are expected by October 1, 2026. CFDA 21.006.