By Forbes Staff,Kelly Phillips Erb

Copyright forbes

The IRS and its community partners are seeking volunteers to support the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.

It’s pro bono month, and what better way to celebrate than by donating your time to help taxpayers who need filing assistance? The IRS and its community partners are looking for volunteers to support the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.

What Is VITA?

VITA stands for the Volunteer Income Tax Assistance program. The IRS-run initiative began as part of a broader effort to promote taxpayer education. Today, VITA offers free tax filing help to underserved communities. While the eligibility requirements at VITA can differ, sites usually serve people earning roughly $67,000 or less, individuals with disabilities, and limited English-speaking taxpayers. VITA’s sister program, TCE (short for Tax Counseling for the Elderly), is focused on taxpayers aged 60 and older. Sometimes, TCE and VITA are simply referred to together as VITA.

When Did VITA Start?

The IRS launched the VITA program in 1969 after the Tax Reform Act of 1969 was passed, which placed greater focus on taxpayer education initiatives. A year later, around 7,500 volunteers helped 104,000 taxpayers through the program.

Less than a decade later, in 1978, the IRS also created TCE.

Twenty-five years after the VITA program started, nearly 1.6 million taxpayers received assistance from 51,091 volunteers at 8,626 locations. In the most recent tax season, over 72,000 volunteers worked at more than 9,000 VITA/TCE sites nationwide to prepare and file over 2.7 million federal tax returns.

What Sorts Of Tax Returns Are Prepared At VITA Sites?

Not all types of returns can be prepared at VITA sites. Schedule C returns—meaning Forms 1040 for taxpayers who own their businesses—may be out of scope for some sites, especially if the business had a significant net loss (over $10,000) or involves depreciation. Returns with a Schedule D (Capital Gains and Losses) may also be out of scope if they are particularly complex, as well as most Schedule E (Rental Income) and Schedule F (Farm Income) returns.

VITA sites usually do not prepare corporate, partnership, or fiduciary income tax returns like Forms 1120, 1120-S, 1041, or 1065. However, they can prepare most other Form 1040 returns, including those with itemized deductions and self-employment tax. Taxpayers who need to report simple interest, dividends, and capital gains or losses can also have their returns prepared at VITA sites.

Who Pays For VITA?

You do, sort of. The IRS administers the VITA/TCE programs, and the agency relies on funding from Congress.

Don’t think of VITA sites as permanent fixtures—these sites change depending on funding and volunteers. To support these sites, the IRS started the VITA Grant program in 2007—grants are given based on annual applications. The grant program helps VITA serve underserved populations, increase the number of tax returns filed electronically, and improve volunteer training.

For the 2025 fiscal year, the IRS awarded $53 million in grants to 41 TCE and 315 VITA organizations that provide free federal tax return preparation. In 2023, grant recipients from the programs assisted taxpayers in filing more than 2.1 million tax returns. You can view the list of VITA/TCE grant recipients here.

Who Staffs VITA?

VITA/TCE sites rely on volunteers. Not all volunteers prepare taxes—additional roles include greeters, screeners, site coordinators, IT troubleshooters, and quality reviewers. Volunteers may also offer free language interpreter services.

Some charitable organizations also offer essential VITA and TCE services. The American Association of Retired Persons (AARP) Foundation participates in the TCE program through the AARP Foundation Tax-Aide. For the 2023 tax season, AARP Foundation Tax-Aide and grantees assisted over 918,000 low-income older adults in securing nearly $564 million in tax refunds and credits.

Will I Receive Training?

The IRS offers free specialized training to volunteers. Depending on the types of tax returns you will help prepare, you will receive different levels of training (for example, when I volunteered in Alaska, we learned about Alaska Permanent Fund payments and fishery statements). You must also pass an exam to receive basic or advanced certification. Specialty certifications are also available for the military (lessons for members of the Armed Forces, Reserve, and National Guard), international taxpayers, and Puerto Rico.

Can I Receive Credit For Helping?

Yes. Tax professionals can earn CPE credits. The VITA/TCE program is approved to provide IRS CPE credits for Enrolled Agents (EA), Non-credentialed tax preparers, and California Tax Education Council (CTEC) and Registered Tax Preparers (CRTP).

(One more admittedly less tangible benefit: warm fuzzies for helping.)

Where Can I Find A VITA Site?

VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls, and other public locations. To find the nearest VITA or TCE site near you, use the VITA Locator Tool or call 1.800.906.9887.

Note that most 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 1.888.227.7669. (Note that the website doesn’t offer site location information right now but notes that it “will be up and running again in time for the next tax season.”

VITA/TCE sites offer both in-person and virtual opportunities. Hours are generally available at night and on weekends.

Attorneys Karen Lapels, Mandi Matlock and Kelly Phillips Erb traveled to Alaska to prepare tax returns.
Karen Lapekas

While it’s easy to stay in your own community, you don’t have to—there are opportunities all over the country. I even travelled to Alaska to prepare returns as part of a partnership with the American Bar Association Section of Taxation.

Does VITA Have Sites Overseas?

VITA helps taxpayers overseas, especially U.S. troops. In 2020, instructors trained personnel at 17 military bases in Europe and Asia. (You can contact Military OneSource at 800.342.9647 to find a military VITA site near you.)

How Can I Sign Up?

Ready to sign up? The IRS encourages you to register from October through January to volunteer at a local VITA/TCE site this filing season. Filing season typically kicks off in late January.

Interested volunteers who sign up after January will have their information kept on file for the next filing season. If you signed up within the last two months, you do not need to sign up again unless your contact information has changed.

To learn more about becoming a VITA/TCE volunteer, visit IRS.gov/volunteers or sign up today using the VITA/TCE Volunteer and Partner Sign Up. Approximately 14 days after signing up, the IRS will provide a list of available local VITA/TCE sites and an invitation to a virtual orientation.
ForbesAlaskans And Millions Of Other Americans Get Free Tax Help. They Could Soon Be Frozen Out.By Kelly Phillips ErbForbesAll About VITA, The IRS Program Assists Eligible Taxpayers With Free Tax PrepBy Kelly Phillips Erb

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