Tax Counseling for the Elderly (TCE): Eligibility, Services, and Sites

Tax Counseling for the Elderly, usually shortened to TCE, is a free IRS program that pairs taxpayers age 60 and older with trained volunteers who prepare their federal and state income tax returns. The IRS funds nonprofit organizations to run the program, and its volunteers specialize in the tax issues that come up in retirement: Social Security benefits, pension and annuity distributions, and required minimum distributions from IRAs. Most sites open in late January and close after April 15, though a handful stay open year-round.1Internal Revenue Service. Tax Counseling for the Elderly

Who Qualifies

The main eligibility rule is age. If you’re 60 or older, you qualify.2eCFR. 26 CFR Part 601 Subpart H – Tax Counseling for the Elderly Younger taxpayers aren’t automatically turned away; sites can help them when volunteer capacity allows, but during filing season most sites are busy enough that the age-60 line functions as a real cutoff.

There is no strict statutory income cap on TCE. Most sites follow guidelines similar to the sibling VITA program, which generally serves households earning $69,000 or less, and they prioritize low-to-moderate income filers.3Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers The tighter limit is complexity. A retiree with only Social Security and pension income can qualify even at a higher income, while someone with modest earnings but a side business may fall outside the program.

What the Volunteers Prepare

TCE volunteers prepare individual federal returns on Form 1040 and Form 1040-SR, the version designed for taxpayers 65 and older. They also prepare state income tax returns. Every volunteer passes IRS certification testing on current-year tax law before working with taxpayers, and they’ll walk you through how specific rules affect your numbers rather than just filling in the blanks.

The program’s real strength is retirement income. Volunteers can calculate how much of your Social Security is taxable, sort out distributions reported on Form 1099-R, and explain the tax effect of required minimum distributions.4Internal Revenue Service. Publication 915 (2025), Social Security and Equivalent Railroad Retirement Benefits They also flag credits you might otherwise miss, including the Credit for the Elderly or the Disabled.5Internal Revenue Service. Credit for the Elderly or the Disabled

Some locations offer a Self-Prep option where you use web-based tax software while a certified volunteer guides you. If that suits you better than handing everything over, look for sites tagged “Self-Prep” in the IRS locator.

What Volunteers Can’t Handle

Volunteers are trained for simple-to-moderate returns, and several situations fall outside their scope. Knowing this before you book saves a wasted appointment.

  • Rental property income and expenses, with narrow exceptions for military personnel and land-only rentals.
  • Self-employment returns involving employees, depreciation, inventory, business use of the home, net losses, or expenses over roughly $50,000.
  • Options, futures, commodities, cryptocurrency transactions, and like-kind exchanges.
  • Farm income or expenses reported on Schedule F.
  • Returns triggering the Alternative Minimum Tax, the Additional Medicare Tax, or the net investment income tax.
  • Returns requiring foreign asset reporting or FinCEN Form 114 (FBAR).

If any of these apply, a volunteer will tell you they can’t complete the return. From there, your options are a paid preparer or IRS Free File, covered at the end.

What to Bring

Missing paperwork is the most common reason an appointment can’t be finished. During peak season, coming back for a second slot can mean waiting weeks.

Identification

Bring a valid photo ID and Social Security cards for yourself, your spouse if you’re filing jointly, and every dependent on the return.6Internal Revenue Service. Checklist for Free Tax Return Preparation If the IRS has issued you an Identity Protection PIN, bring it too, because the return can’t be e-filed without it. A copy of last year’s federal and state returns helps the volunteer catch carryover items.

Income Documents

Gather every income statement you received for the tax year. The most common ones for TCE clients are:

  • Form SSA-1099 for Social Security benefits.
  • Form 1099-R for pension, annuity, and retirement account distributions.
  • Form 1099-INT and 1099-DIV for bank interest and investment dividends.
  • Form W-2 if you had any wage income.
  • Form 1099-G for prior-year state or local tax refunds that may be taxable.

If you had health coverage through the Health Insurance Marketplace, bring Form 1095-A. Without it, a volunteer can’t reconcile any advance premium tax credit and can’t finish the return.7Internal Revenue Service. About Form 1095-A, Health Insurance Marketplace Statement

The Intake Form

Many sites ask you to complete IRS Form 13614-C, the Intake/Interview and Quality Review Sheet, before your appointment. It covers your household, income sources, and financial transactions and acts as a map for the volunteer. Fill it out accurately and the appointment moves faster. You can download it from irs.gov or pick one up at the site.

Finding a Site

The fastest way to find a nearby site is the IRS VITA/TCE Site Locator at irs.gov. Enter your zip code and you’ll see active sites with hours, dates, and available services.8Internal Revenue Service. Site Locator – Tax Assistance From the IRS You can also call 800-906-9887.

Most TCE sites are run through the AARP Foundation’s Tax-Aide program, which has its own locator at aarpfoundation.org and a phone line at 888-227-7669. You don’t need to be an AARP member to use Tax-Aide.3Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers

If English isn’t your first language, use the language filter in the IRS locator. Not every site offers multilingual service, so filtering upfront saves a call.

What Happens at the Appointment

Most sites require appointments; walk-ins are rare during peak season. Some use online booking, others take reservations only by phone. Expect a few screening questions about your tax situation to confirm it falls within scope before the slot is held.

When you arrive, you check in with a site coordinator and hand over your documents. The volunteer works through your income forms, asks clarifying questions, and prepares both your federal and state returns. Before anything gets filed, a second volunteer performs an independent quality review, matching every figure on the return to your source documents. Only after that review does the return get e-filed. If you’re owed a refund, direct deposit can be set up during the appointment.

A straightforward return usually takes 30 minutes to an hour. Complicated ones take longer. Organized paperwork keeps you on the shorter end.

If TCE Isn’t the Right Fit

If your return is too complex for TCE, or you’re under 60 and the site is full, two other free options are worth knowing. VITA serves taxpayers of any age who earn $69,000 or less, using the same volunteer model but without the retirement specialization. The IRS locator and 800-906-9887 cover VITA sites too.3Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers

IRS Free File is a separate option that lets you prepare and e-file your own return using commercial tax software at no cost. For the 2026 filing season, it’s available to taxpayers with adjusted gross income of $89,000 or less.9Internal Revenue Service. 2026 Tax Filing Season Opens With Several Free Filing Options Available Free File software can handle returns that fall outside what TCE volunteers can prepare, including some investment and self-employment situations. You access it through irs.gov and choose from the participating providers.