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 b

The Tax Counseling for the Elderly (TCE) program offers free tax help to individuals who are age 60 or older. Cooperative grant agreements are entered into between the IRS and eligible organizations to provide tax assistance to elderly taxpayers. The funds provided by the IRS are used by organizations to cover allowable expenses associated with operating a TCE program.

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.

Elderly taxpayers, age 60 or older.

Funding may be used for reimbursing 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.

$500 limit on food for volunteers. Grant Recipients may use grant funds to purchase computer equipment (for example, computers and printers) for electronic filing purposes with a unit cost not to exceed $1,000. Administrative expenses cannot be more that 30% of the estimated program cost.

The grant period of performance is October 1 through September 30 of each year unless an earlier date is set in the Cooperative Agreement. TCE grant funds are released on an immediate need or reimbursement basis - an organization should request reimbursement from the IRS as they use funds for TCE program activities.

Complete application procedures are included in IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program. This publication can be found on IRS.gov.

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.

The IRS will evaluate applications that meet eligibility requirements, capacity to reach targeted audience, prior performance (if returning recipient) and how the organization plans to provide Federal tax return assistance and electronic filing service to elderly individuals in the community. Continuing multi-year applicants will be evaluated on their continued eligibility, adherence to program requirements and whether they succeeded in meeting the prior year goals. Continuing multi-year applicants are exempt from evaluation on technical merit during their second- and third-year grant cycle.

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.

The IRS does not have appeals process for those not selected for an award.