What TCE is and who runs it
The IRS established Tax Counseling for the Elderly (TCE) in 1978 to fund community organizations that prepare free tax returns for older adults. Rather than staffing the program itself, the IRS awards grants to nonprofits, which recruit and train volunteers, often retirees themselves, to do the tax preparation. AARP Foundation Tax-Aide runs the majority of TCE sites nationwide.
TCE volunteers specialize in tax topics unique to retirees, including:
- Pension distributions
- Social Security taxation
- Required minimum distributions from retirement accounts
Who qualifies for TCE help
- Age focus, not a hard cutoff: TCE prioritizes taxpayers 60 and older, though sites don’t always turn away younger filers.
- No income limit: Unlike Volunteer Income Tax Assistance (VITA), TCE doesn’t cap eligibility by income. This is the main practical difference between the two programs.
- No AARP membership required: You don’t need to be an AARP member to use a TCE site.
TCE vs. VITA vs. AARP Tax-Aide
These programs are often spoken about together, so it’s easy to lose track of what’s different:
| Program | Age / income focus | Format |
|---|---|---|
| TCE | Priority for taxpayers 60+; no income limit | In-person, IRS-certified volunteers |
| VITA | Generally income $69,000 or less, plus filers with disabilities or limited English proficiency | In-person, some virtual |
| AARP Foundation Tax-Aide | Runs most TCE sites; open to any age, no income limit, no AARP membership required | In-person, nationwide |
Source: Internal Revenue Service
What TCE volunteers can (and can’t) help with
TCE volunteers are trained on the same core tax law as VITA volunteers, with extra emphasis on pension and retirement topics. Every return gets a quality review from a second volunteer before it’s filed.
A site can’t always assist with returns involving:
- A small business with employees
- Rental income
- Alternative minimum tax (AMT)
These topics fall outside the standard training scope, so a site may decline them regardless of your age or income. If that’s your situation, other ways to file your taxes for free may be a better fit.
How to find a TCE site and what to bring: step-by-step
- Use the IRS’s VITA/TCE site locator tool (or call 800-906-9887) or the AARP Tax-Aide site locator (or call 888-227-7669) to find a location near you.
- Book an appointment as early as you can. Sites typically run from early February through April 15, and slots fill up fast once the season opens.
- Make sure you have required documentation, such as:
- Photo ID for you (and your spouse, if filing jointly)
- Social Security or ITIN cards for everyone on the return
- All income statements (W-2s, SSA-1099, 1099-R, 1099-INT/DIV)
- Copy of last year’s return
- Your bank routing and account numbers if you want direct deposit
