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Tax Counseling for the Elderly

The Tax Counseling for the Elderly Program offers FREE tax help to individuals who are age 60 or older. The Revenue Act of 1978 authorizes this cooperative agreement by providing grants to eligible agencies and organizations to provide tax assistance to elderly taxpayers.

The funds 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 usual period for filing Federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.

A sponsor that is accepted is responsible for all aspects of operating a TCE Program including, but not limited to publicity, recruitment, training, site selection and management of volunteers.

Please refer to IRS Publication 1101, Application Package and Guidelines for Managing a TCE Program for more information.

Contact the TCE Grant Program at tce.grant.office@irs.gov.

(Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement)

What’s Happening

Forms

Reporting Requirements

Publications

Important Links

  • Grants.gov - Online federal grant announcement and application system
  • Office of Management and Budget – Circulars governing the administrative requirements, cost principles, and audit requirements of a grant award.
  • Central Contractor Registry – The primary registrant database of contracts and assistance awards for the federal government.
  • State Review Required under Executive Order 12372 – Allows each state to designate an entity to review proposed federal financial assistance and direct federal development. Visit the website to determine where your state participates.
  • Division of Payment Management – Provides an online payment system that is used to request federal funds awarded under the TCE Grant Program.
  • Dun & Bradstreet Universal Number – The DUNS number is a means to identify entities receiving federal grants and cooperative agreements. Call 1-866-705-5711 to learn more.
  • Sub-award Reporting – Reporting of the first tier sub-awards.

Additional Resources

Page Last Reviewed or Updated: 2012-08-01