Who qualifies for VITA
VITA’s main eligibility line is income: $69,000 or less, but income isn’t the only way to gain access to free filing services. People with disabilities and taxpayers with limited English proficiency can use VITA regardless of what they earn, since the program’s goal is reaching filers who’d otherwise struggle to complete a return on their own or afford paid help.
What VITA can and can’t prepare
VITA volunteers are IRS-certified, but that certification covers common tax situations, not every scenario. While some VITA programs may have more experienced volunteers, the IRS only supports a certification for a limited range of topics. Here’s an overview of some of the limitations of the scope of the VITA certification:
| VITA can prepare | VITA can’t prepare |
|---|---|
| Wages, tips, and unemployment income | Rental income |
| Basic retirement and Social Security income | Self-employment income with a net loss, depreciation, or business use of home |
| Common credits like the Earned Income Tax Credit and Child Tax Credit | Complex investment income or multiple rental properties |
| Simple self-employment income (Schedule C, no loss) | Contributions to non-deductable IRAs (Form 8606) |
| Gambling winnings | Returns with casualty/disaster losses |
Source: Volunteer Income Tax Assistance
The volunteers are also trained to help you claim credits you might otherwise miss, including the Earned Income Tax Credit, which can be worth up to thousands of dollars for eligible filers with low to moderate income.
How VITA differs from TCE
The Tax Counseling for the Elderly (TCE) program is another free filing program you may qualify for that is specifically created for taxpayers over 60:
| Program | Age/income focus | Service style | Return assistance |
|---|---|---|---|
| VITA | $69,000 or less; also people with disabilities or limited English proficiency | In-person prep by IRS-certified volunteers | Basic returns |
| TCE | 60 and older, regardless of income | In-person prep, often through AARP Foundation Tax-Aide | Basic returns, with a focus on retirement income |
Source: IRS’s free tax return preparation program
How to find a VITA site and what to bring: step-by-step
- Use the IRS’s VITA/TCE site locator tool, or call 800-906-9887, to find sites near you.
- Confirm you meet the income guideline, $69,000 or less, or qualify through disability, or limited English proficiency.
- Gather your documents, such as your photo ID, Social Security cards for you and any dependents, last year’s tax return, and this year’s income forms.
- Ask whether the site offers self-prep with a volunteer coach if you’d rather use the software yourself.
Whether you can volunteer for VITA
Yes, and no tax experience is required. The IRS provides free training and certification, and volunteer roles range from greeter and intake specialist (checking in taxpayers and reviewing their documents) to certified tax preparer, who works directly on the return. It’s a common way for students and career-changers to get hands-on tax experience while helping their community.
