Federal housing law
Publication 4836 — VITA/TCE Free Tax Programs
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4836en.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Volunteer Income Tax Assistance ( VITA ) and Tax Counseling for the Elderly ( TCE )¶
The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their tax responsibilities by providing free and accurate tax return preparation.
At a VITA/TCE site you should¶
• Receive professional and courteous service
• Never be asked to pay for services at a VITA/ TCE site, including payments from state or federal tax refunds
• Never be asked for donations for VITA/TCE services
• Never worry that your tax return and personal information will be shared or used to sell you additional products or services
• Never be asked to sign or accept a return which contains inaccurate information
• Always review your tax return with the preparer before you authorize filing of the return
• Ensure your refund goes to your bank account or address
• Always have your original tax records returned to you
• Expect to be treated with professionalism and respect without fear of reprisal
If you have a concern or complaint - report it
Report suspected violations or concerns which you encountered or experienced. Scan the QR code below or email us at: ts.voltax@irs.gov
Responsibility & Impact
Trust in the IRS and the local sponsoring partner organization is jeopardized when ethical standards are not followed. Fraudulent returns that report incorrect income, credits, or deductions can result in many years of interaction with the IRS and may result in additional tax assessments plus interest and penalties. This can result in an extreme burden. If something seems unusual report it.
Publication 4836 (10-2024) Catalog Number 95338P Department of the Treasury Internal Revenue Service www.irs.gov