IRS Publication 1101 – IRS Forms, Instructions, Pubs 2026

IRS Publication 1101 – IRS Forms, Instructions, Pubs 2026 – The Tax Counseling for the Elderly (TCE) program offers free federal income tax return preparation and counseling to individuals aged 60 and older. Sponsored by the IRS through grants to eligible organizations, it relies on trained volunteers to deliver this service. IRS Publication 1101, titled Application Package and Guidelines for Managing a TCE Program (Revision May 2025), serves as the official resource for organizations seeking TCE grants. It details eligibility, the application process, evaluative criteria, and ongoing management requirements.

This SEO-optimized guide summarizes the key details from the current Publication 1101 (Rev. 5-2025), available as a free PDF download from the IRS website: https://www.irs.gov/pub/irs-pdf/p1101.pdf. Organizations interested in providing volunteer tax help for seniors should review it thoroughly, as applications are competitive and judged strictly on the criteria outlined.

What Is the TCE Program and Who Is IRS Publication 1101 For?

The TCE program trains volunteers to assist elderly taxpayers (primarily age 60+) with accurate federal tax return preparation at no cost. Sites often operate January through April, though activities can run year-round. Secondary assistance (e.g., to younger filers or for state returns) is allowed under specific conditions without disrupting primary elderly focus or incurring extra IRS costs.

Publication 1101 targets:

  • Private or public non-profit organizations tax-exempt under IRC Section 501(c) (typically 501(c)(3)).
  • Federally recognized Indian tribal governments.
  • Entities with prior experience coordinating volunteer programs and preparing income tax returns.

Federal, state, or local government agencies are not eligible. Organizations must maintain tax compliance, active SAM.gov registration, and capacity for electronic filing (goal: at least 65% of elderly returns e-filed).

Eligibility Criteria for TCE Grants

To qualify, applicants must meet these core requirements (detailed in Pub 1101):

  1. Non-profit status — Valid 501(c) determination letter (or tribal government status); not a government agency.
  2. Tax compliance — Current and past five years’ federal tax filings and payments; disclose issues on SF-424.
  3. Prior performance (for returning applicants) — Timely reporting and meeting return goals.
  4. Electronic filing capability — Internet access, computers, printers; target 65%+ e-file rate for elderly returns.
  5. Administrative compliance — Adherence to 2 CFR Part 200; no debarment/suspension (checked via SAM.gov).
  6. Audit readiness — If prior federal awards ≥ $1 million, comply with audit requirements; retain records for three years.

Multi-year grants (up to three years) are available for strong prior recipients meeting performance, compliance, growth, and e-file goals. New applicants or those reapplying use the full process.

How to Apply for a TCE Grant (Step-by-Step)?

Applications are submitted exclusively via Grants.gov (search CFDA 21.006). Mailed or paper applications are not accepted.

Annual Application Window: May 1 through May 31 (11:59 p.m. ET). For the current cycle following the May 2025 revision, check Grants.gov for the latest dates.

Key Preparation Steps:

  • Obtain a Unique Entity Identifier (UEI) and maintain active SAM.gov registration (renew annually).
  • Register with Grants.gov early.
  • Prepare and submit:
    • Standard Form (SF) 424 (Application for Federal Assistance) — Check “New” or “Continuation” (for multi-year year 2/3).
    • Form 14335 — Contact Information for VITA and TCE Grant Programs (tax matters contact must be authorized for return info).
    • Background Narrative and Proposed Program/Budget Plan (addressing all evaluative criteria).
    • Form 8653 — TCE Program Application Plan.
    • Civil Rights Narrative.
    • Other required certifications/assurances.
  • No congressional or state letters of support are considered.

Timeline:

  • Application period: May 1–31
  • Review/ranking: June 1–Sept 30
  • Notifications: October 1
  • Performance period: Oct 1–Sept 30 (next business day if deadline falls on weekend)

Common pitfalls include missing SAM registration, incomplete narratives, or failing to address all scoring criteria (total possible: 100 points across categories like target audience, financial plan, training, quality control, e-file growth, etc.).

Guidelines for Managing a TCE Program

Awarded organizations (cooperative agreement/grant recipients) handle all operations:

Volunteer Management & Training:

  • Recruit tax assistors, instructors, greeters, etc.
  • Annual training via IRS Link & Learn Taxes; volunteers must pass certification (Volunteer Standards of Conduct, Intake/Interview, tax law levels, Site Coordinator).
  • All volunteers sign Form 13615 (Volunteer Standards of Conduct Agreement).

Site Management & Quality Standards (QSR):

  • Establish accessible sites (submit Form 13715 by Jan 15).
  • Follow 10 Quality Site Requirements: certified volunteers, Form 13614-C intake, ID/TIN verification, reference materials (Pub 17, etc.), privacy, timely filing (Form 8879), civil rights compliance, correct SIDN/EFIN, security (Pub 4299).
  • E-file at least 65% of elderly returns; track via Form 13206 (monthly volunteer lists).

Financial Management:

  • Administrative costs capped at 30%.
  • Allowable expenses: Volunteer reimbursements (mileage, meals up to $500/year per volunteer for food), supplies, rent/utilities, computers/printers (≤$1,000/unit), internet. IRS provides tax software.
  • Unallowable: Salaries for coordinators/staff, software purchase, personal expenses, entertainment, building construction.
  • Use Payment Management System (PMS) for draws; submit SF-425 quarterly; remit interest on advances >$500/year.

No matching funds required. Awards are contingent on final appropriations; amounts may be adjusted.

Reporting, Compliance, and Contacts

  • Reports: Form 8654 (semi-annual/annual narrative/financial), quarterly SF-425 via PMS, final report, annual civil rights updates (multi-year).
  • Audits & Records: Per 2 CFR Part 200; three-year retention.
  • Key Contacts:
    • TCE Grant Program Office: [email protected] (preferred)
    • VITA/TCE Hotline: 800-906-9887 (site locator)
    • Civil Rights Unit: [email protected]
    • Grants.gov Help: 800-518-4726
    • SAM.gov / PMS support as listed in Pub 1101.

Why Apply? Impact and Benefits

TCE grants enable organizations to serve thousands of seniors annually, promoting accurate filing, refunds, and compliance while building volunteer skills and community partnerships. Recipients are expected to achieve 100% of specified return goals and improve efficiency over time.

Download the Official IRS Publication 1101 (Rev. 5-2025): https://www.irs.gov/pub/irs-pdf/p1101.pdf
Additional Resources: IRS VITA/TCE Grants page (https://www.irs.gov/individuals/irs-vita-and-tce-grants), Publication 4883 (Grant Programs Resource Guide), and Grants.gov for the latest opportunity.

For the most current deadlines, forms, or questions, always refer to the official IRS PDF and Grants.gov. Organizations planning to apply should begin SAM/Grants.gov registration and planning well in advance of the May window. This publication provides the authoritative roadmap for successful TCE program participation.