Tax Counseling for the Elderly


The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 or older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. The Act authorizes the Internal Revenue Service (IRS) to enter into agreements with private or public nonprofit agencies and organizations, which will provide 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. 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 budget appropriation. Eligible agencies and organizations compete for acceptance as a TCE grant recipient in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No. 95-224, 92 Stat. 3, February 3, 1978, codified at 31 USC Chapter 63. Applicants must be experienced in coordinating volunteer programs, with experience in income tax return preparation. Eligible agencies and organizations receive grants to conduct local TCE Programs. 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.

General information about this opportunity
Last Known Status
Deleted 07/02/2014 (Archived.)
Program Number
Federal Agency/Office
Agency: Department of the Treasury
Office: Internal Revenue Service
Type(s) of Assistance Offered
Cooperative Agreement
Number of Awards Available
Other Categories
Tax preparation and counseling services for the elderly
What is the process for applying and being award this assistance?
Other Assistance Considerations
Formula and Matching Requirements
This program does not have cost sharing or matching requirements.
Who do I contact about this opportunity?
Headquarters Office
Grant Program Office
Phone 404-338-7894
Website Address
E-mail Address
Financial Information


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