The application period for the 2010 Tax Counseling for the Elderly (TCE) Program has officially closed.  Thank you for your participation.

TCE offers FREE tax help to individuals who are aged 60 or older. Trained volunteers from non-profit organizations provide free tax counseling and basic income tax return preparation for senior citizens.  Volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS. This cooperative agreement is authorized by Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978.

This Act authorizes the Internal Revenue Service to enter into agreements with private or nongovernmental public non-profit agencies or organizations, exempt under Section 501 of the Internal Revenue Code, that will provide training and technical assistance to elderly individuals in the preparation of their federal income tax returns. Grant funds are used to reimburse volunteers for out-of-pocket expenses including transportation, meals, and other expenses they incur in providing tax counseling assistance at locations convenient to taxpayers.

For more information, see Publication 1101, Application Package and Guidelines for Managing a TCE Program. Publication 1101 is available from the IRS at this time. The deadline for submitting an application package to the IRS for the 2010 Tax Counseling for the Elderly Program was August 3, 2009.  Applications must have been submitted via hard copy by the Unites States Postal Service or private delivery service by this deadline date. 

For more information on the TCE Program, you may contact the TCE Program Office at the non-toll-free number 404-338-7894 or by e-mail at tce.grant.office@irs.gov.   

As part of the IRS-sponsored TCE Program, AARP offers the Tax-Aide counseling program at more than 7,000 sites nationwide during the filing season. Trained and certified AARP Tax-Aide volunteer counselors help people of low-to-middle income with special attention to those aged 60 and older. To locate the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's Web site.  To find the location, dates and hours of the nearest TCE site, call the IRS toll-free number at 1-800-829-1040.