The IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals.
The VITA program has operated for over 50 years. While the IRS does not set a program-wide income limit, individual VITA sites may establish their own. The program generally focuses on serving taxpayers who meet the Earned Income Tax Credit (EITC) income guidelines. Many sites offer free tax help to people who need assistance in preparing their own tax returns, including:
- People who generally make about $ 70,244 or less
- Persons with disabilities
- Limited English-speaking taxpayers
In addition to VITA, the TCE program offers free tax help, particularly for those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors.
While the IRS manages the VITA and TCE programs, the VITA/TCE sites are operated by IRS partners and staffed by volunteers who want to make a difference in their communities. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.
VITA/TCE services are not only free, they are also a reliable and trusted source for preparing tax returns. All VITA/TCE volunteers who prepare returns must take and pass tax law training that meets or exceeds IRS standards. This training includes maintaining the privacy and confidentiality of all taxpayer information. In addition to requiring volunteers to certify their knowledge of the tax laws, the IRS requires a quality review check for every return prepared at a VITA/TCE site prior to filing. Each filing season, tens of thousands of dedicated VITA/TCE volunteers prepare millions of federal and state returns. They also assist taxpayers with the preparation of thousands of Facilitated Self-Assistance returns.
Before your visit
Before going to a VITA or TCE site, see Publication 3676-B PDF for services provided and check out what to bring to ensure you have all the required documents and information our volunteers will need to help you.
Note: Available services can vary at each site due to the availability of volunteers certified with the tax law expertise required for your return.
Some VITA sites offer CAA service to taxpayers along with their VITA program.
Also, visit the FDIC website for information on where to find a bank that can open an account online and how to choose the right account for you.
Find a VITA or TCE site near you
VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations across the country. To locate the nearest VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887.
When looking for a TCE site, keep in mind that a majority of the TCE sites are operated by the AARP Foundation’s Tax Aide program. To locate the nearest AARP TCE Tax-Aide site between January and April use the AARP Site Locator Tool or call 888-227-7669.
At select tax sites, taxpayers also have an option to prepare their own basic federal and state tax return for free using web-based tax preparation software with an IRS-certified volunteer to help guide you through the process. This option is only available at locations that list “Self-Prep” in the site listing.
Attention: The locator is updated regularly from February through April.
VITA: Generally serves taxpayers who earn around $70,244 or less, individuals with disabilities, and taxpayers with limited English proficiency.
TCE: Open to qualified individuals, with a specific focus on taxpayers aged 60 and older, specializing in retirement-related tax topics such as pensions.
You can find nearby sites hosted at local community centers, libraries, and schools using the following methods:
VITA / General Sites: Call 1-800-906-9887 or use the online IRS VITA Locator Tool.
AARP Tax-Aide (TCE Sites): Call 1-888-227-7669 or use the AARP Site Locator Tool (active from January through April).
Before visiting a site, review IRS Publication 3676-B to get a complete checklist of required documents (such as photo IDs, tax forms like W-2s/1099s, and social security cards) to ensure volunteers can prepare your return.
Yes. Select locations offer a “Self-Prep” option. This feature allows you to prepare your basic federal and state returns using web-based software while an IRS-certified volunteer is available on-site to help guide you through any questions.
All VITA and TCE volunteers must undergo and pass IRS-standard tax law training, which covers strict taxpayer privacy and confidentiality rules. Additionally, every tax return undergoes a mandatory quality review check by another certified volunteer before it is submitted to the IRS.
Suresh holds a Master of Commerce (M.Com) degree and is a dedicated personal finance researcher and writer. Combining his advanced academic background in commerce with deep industry research, he covers complex topics like taxation, banking systems, credit analysis, and personal finance strategies. As the founder of Tax Assistant (taxassistant.org), Suresh is committed to translating complicated financial guidelines and economic data into simple, accurate, and actionable educational resources for everyday readers.
