Publication 1114 (8-2001) TAX COUNSELING FOR THE ELDERLY:

What exactly is Tax Counseling for the Elderly?

The Revenue Act of 1978 authorized a special program of tax counseling aimed at taxpayers 60 years or older. This Act also authorizes the IRS to enter into cooperative agreements with private or public non-profit agencies or organizations to establish a network of trained volunteers who will provide free tax information and return preparation to the elderly. Special emphasis has been placed on reaching elderly people who are shut-in, blind, disabled, and/or members of minority groups. The volunteers will be trained and tested by the IRS, and will receive preferential access to the free phone system. In addition, volunteers in the Tax Counseling for the Elderly Program will be reimbursed for out-of-pocket expenses incurred in training or while providing counseling and assistance.

How is the program structured?

The program is administered under the direction of private or public non-profit agencies and organizations through a cooperative agreement with the IRS. Under the agreement, the sponsor assumes responsibility for the administration of the program, with the IRS providing the bulk of the training and technical support.

Who may sponsor the program?

Only private or public non-profit agencies and organizations are authorized to participate in the Tax Counseling for the Elderly Program. They must have experience in coordinating extensive volunteer programs and have experience in delivering services to the elderly.

What is the role of the sponsoring organization?

The administrative responsibilities of the sponsor include:

The IRS has the primary responsibility of providing technical support and training for volunteers to ensure that complete and accurate tax information is provided. IRS responsibilities include:

Actual assistance to taxpayers under the program is concentrated within the January 1 to April 15 filing period. The planning and administration of the program can be expected to require nearly the entire fiscal year. Cooperative agreements are awarded for one year only and expire September 30 of each year.

How is the Cooperative Agreement awarded?

Private or public non-profit agencies and organizations that wish to sponsor the program must apply for consideration to the IRS through the submission of the Publication 1101, Tax Counseling for the Elderly Program Application Package. Selection will be made based upon the information provided in the Publication 1101 illustrating the applicant’s ability to meet the requirements of the Tax Counseling for the Elderly Program. Other considerations in the selection process include the availability of funds, which are appropriated by Congress, and taxpayer needs as determined by the IRS.

When should applications be filed?

Generally, applications will be solicited during June and July of each year, though the IRS may at any time solicit or request eligible organizations to submit applications for participation in the program. The deadline for the submission of applications is provided in the Publication 1101 as well as in the Federal Register.

Agencies and organizations interested in sponsoring a Tax Counseling for the Elderly program can obtain additional information or request the Publication 1101 by writing or calling the IRS. The address is given below:

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