0225 Publ 4680 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4680.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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The Tax Counseling for the Elderly (TCE) program was established in 1978 to:

• Provide tax counseling and return preparation for persons 60 years of age or older; and

• Provide training and technical assistance to volunteers who serve the elderly community by furnishing assistance and preparing Federal income tax returns free of charge.

• Compliant with federal tax filing and payment requirements;

• Not be debarred or suspended from Federal contracts, grants or cooperative agreements;

• Have a Unique Entity Identifier (UEI) Number issued from SAM.gov;

• Registered in SAM.gov and maintain an active status;

• Private or public non-profit organization qualifying for tax exemption under Section 501 of the Internal Revenue Code of 1986;

• Prior recipients of the grant, must have submitted all required reports timely;

• Capacity to file returns electronically;

• Experience in coordinating volunteer programs; and

• May not be a federal, state or local governmental agency with the exception of Native American Tribal governments.

Publication 1101, Tax Counseling for the Elderly Application Package and Guidelines for Managing a TCE Program, provides complete details on eligibility and the application process.

The Volunteer Income Tax Assistance (VITA) Grant program was established in 2007 to:

• Enable VITA program to extend services to underserved populations in hardest-to-reach areas, both urban and non-urban;

• Increase the capacity to file returns electronically;

• Heighten quality control;

• Enhance training of volunteers; and

• Improve the accuracy rate of returns prepared at VITA Sites.

• Compliant with federal tax filing and payment requirements;

• Not be debarred or suspended from Federal contracts, grants or cooperative agreements;

• Have a Unique Entity Identifier (UEI) Number issued from SAM.gov;

• Registered in SAM.gov and maintain an active status;

• Private or public non-profit organization qualifying for tax exemption under Section 501 of the Internal Revenue Code of 1986;

• Prior recipients of the grant, must have submitted all required reports timely;

• Capacity to file returns electronically;

• Dollar-for-dollar matching funds for monies requested; and

• May be a state or local government agency including Native American Tribal governments.

Publication 4671, Volunteer Income Tax Assistance Grant Program Overview and Application Package, provides complete details on eligibility and the application process.

Publication 4680 (Rev. 2-2025) Catalog Number 51492G Department of the Treasury Internal Revenue Service www.irs.gov

To find the TCE or VITA opportunities on grants.gov search keywords: TCE or CFDA # 21.006 and VITA or CFDA # 21.009.

The IRS will evaluate all complete applications meeting initial eligibility requirements on technical merit, capacity to reach the targeted audiences, geographic coverage and prior year performance.

• Application period: May 1 – May 31

  • Application deadline:

May 31

• Review and ranking of

applications May 31 – September 30

• Notification of selection

October 1 The application packages, Publication 1101 and Pub- lication 4671 will be available electronically in late April.

Email: TCE.Grant.Office@irs.gov

Email: Grant.Program.Office@irs.gov