Tax Counseling for the Elderly (TCE)

The Tax Counseling for the Elderly (TCE) Program offers free tax help to individuals who are age 60 or older. The program is authorized by Section 163 of the Revenue Act of 1978 and is implemented by the Internal Revenue Service (IRS) through its procedural rules at 26 CFR Part 601, Subpart H. Eligible agencies and organizations compete for acceptance as a TCE grant recipient and must be experienced in coordinating volunteer programs with experience in income tax return preparation. The program provides training and technical assistance to volunteers who provide free tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns. Key aspects of the program include: * Providing free tax help to individuals who are age 60 or older * Eligible agencies and organizations competing for acceptance as a TCE grant recipient * Grant recipients conducting local TCE Programs * Tax return preparation assistance provided to elderly taxpayers during the usual period for filing federal income tax returns (January 1 to April 15 each year) * Program activities can be conducted year-round * Application period for the program is May 1 through May 31 * Review and ranking occur from June 1 through September 30 with notification of awards on October 1