Tax Counseling for the Elderly (TCE)

Key Facts

Status: Forecasted

Posted date: May 1, 2026

Archive date: June 30, 2026

Close date: May 31, 2026

Opportunity ID: 361973

Opportunity number: TCEP-2027

Opportunity category: Discretionary

Agency name: Tax Counseling for the Elderly

Agency code: USDOT-IRS-TCE

Award floor: $0

Award ceiling: $0

Cost sharing required: No

Funding Instrument Types
  • Cooperative Agreement
Category of Funding Activity
  • Other
Eligible Applicants
  • Native American tribal governments (Federally recognized)
  • Native American tribal organizations (other than Federally recognized tribal governments)
  • Nonprofits having a 501 (c) (3) status with the IRS, other than institutions of higher education
Tools
Categories (use these for quoted searches)
  • agency_code:usdot_irs_tce
  • category_of_funding_activity:other
  • cost_sharing_or_matching_requirement:false
  • eligible_applicants:native_american_tribal_governments_federally_recognized
  • eligible_applicants:native_american_tribal_organizations_other_than_federally_recognized_tribal_governments
  • eligible_applicants:nonprofits_having_a_501_c_3_status_with_the_irs_other_than_institutions_of_higher_education
  • funding_instrument_type:cooperative_agreement
  • opportunity_category:discretionary
  • status:forecasted
Description

The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 or older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. The Act authorizes the Internal Revenue Service (IRS) to enter into agreements with private or public nonprofit agencies and organizations, which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns. This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older. The IRS receives the funds as a line item in the appropriation. The total funds are distributed to the grant recipients for their expenses. Eligible agencies and organizations compete for acceptance as a TCE grant recipient in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No. 95-224, 92 Stat. 3, February 3, 1978, codified at 31 USC Chapter 63. Applicants must be experienced in coordinating volunteer programs, with experience in income tax return preparation. Eligible agencies and organizations receive grants to conduct local TCE Programs. Tax return preparation assistance is provided to elderly taxpayers during the usual period for filing federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round. The application period for the program is May 1 through May 31 for organizations to submit their applications in grants.gov. Review and ranking occurs from June 1 through September 30 with notification of awards October 1.

Tax Counseling for the Elderly (TCE)
The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 or older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. The Act authorizes the Internal Revenue Service (IRS) to enter into agreements with private or public nonprofit agencies and organizations, which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns. This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older. The IRS receives the funds as a line item in the appropriation. The total funds are distributed to the grant recipients for their expenses. Eligible agencies and organizations compete for acceptance as a TCE grant recipient in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No. 95-224, 92 Stat. 3, February 3, 1978, codified at 31 USC Chapter 63. Applicants must be experienced in coordinating volunteer programs, with experience in income tax return preparation. Eligible agencies and organizations receive grants to conduct local TCE Programs. Tax return preparation assistance is provided to elderly taxpayers during the usual period for filing federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to ensure that elderly taxpayers receive efficient and quality tax assistance can be conducted year-round. The application period for the program is May 1 through May 31 for organizations to submit their applications in grants.gov. Review and ranking occurs from June 1 through September 30 with notification of awards October 1.
[Forecasted] Tax Counseling for the Elderly (TCE)
Forecasted
Tax Counseling for the Elderly
Other
Cooperative Agreement
Native American tribal governments (Federally recognized)
Native American tribal organizations (other than Federally recognized tribal governments)
Nonprofits having a 501 (c) (3) status with the IRS, other than institutions of higher education
2026-05-01