IRS Form 8653 – IRS Forms, Instructions, Pubs 2026

IRS Form 8653 – IRS Forms, Instructions, Pubs 2026 – Are you an organization seeking funding to provide free tax help to seniors? IRS Form 8653, officially titled Tax Counseling for the Elderly Program Application Plan, is a key document for applying to or managing the Tax Counseling for the Elderly (TCE) grant program.

This guide explains the form’s purpose, how to complete it, eligibility requirements, deadlines, and resources. It draws from official IRS sources for the most current information.

What Is the Tax Counseling for the Elderly (TCE) Program?

The TCE program, established in 1978, offers free tax counseling and federal income tax return preparation to individuals age 60 and older. IRS partners with eligible organizations through cooperative grant agreements. These organizations recruit and train volunteers who assist seniors with complex issues like pensions, retirement income, and Social Security.

Grant funds primarily reimburse volunteers for out-of-pocket expenses such as transportation, meals, and other costs incurred while providing services at convenient locations. The program operates year-round but peaks during tax season (January to April). In recent announcements, the IRS awarded millions in TCE grants alongside the related VITA program to support community-based tax assistance.

Who benefits?

  • Taxpayers 60+
  • Individuals with questions about retirement income, pensions, and senior-specific tax issues
  • Low- to moderate-income seniors seeking no-cost professional help

What Is IRS Form 8653?

Form 8653 (Rev. 4-2025) serves as the budget and program plan for TCE grant applicants and recipients. Organizations use it to project:

  • Volunteer numbers and reimbursement costs
  • Administrative expenses
  • Total program costs
  • Expected tax returns prepared and sites operated

The form helps the IRS evaluate proposed program scale, cost efficiency, and impact. It is a required part of the TCE grant application package. The latest version (April 2025) is available as a fillable PDF.

Direct Download: IRS Form 8653 PDF

Who Must File Form 8653?

Non-profit organizations, government agencies, and other eligible entities applying for or managing a TCE grant must submit Form 8653. It is part of the full application submitted through Grants.gov (CFDA Number 21.006). Existing multi-year grantees may use an abbreviated process in some cases.

Key Sections of Form 8653: What to Include?

The form features clear columns for Numbers (a) and Costs (b). Here’s a breakdown of the main sections:

1. Reimbursement Expenses (Lines 1–4)

  • Line 1: Volunteer tax assistors/quality reviewers
  • Line 2: Volunteer tax instructors
  • Line 3: Volunteer coordinators/administrators
  • Important: Do not double-count volunteers who serve in multiple roles. Enter estimated reimbursements (actual expenses or reasonable stipends) in column (b). Stipends must tie to out-of-pocket costs, not time served.

2. Administrative Expenses (Lines 5–14)

  • Salaries/benefits for paid clerical/administrative staff (Line 5)
  • Supplies and volunteer recognition (≤ $10 per volunteer) (Line 6)
  • Additional rent/utilities, auditing, site monitoring travel, publicity, interpreter services, phone/internet, postage, and limited food costs (≤ $500 total) (Lines 7–13)
  • Cap: Total administrative expenses (Line 14) cannot exceed 30% of Line 15 (program cost).

3. Total Estimated Program Cost (Lines 15–18)

  • Add reimbursement + administrative costs (Line 15)
  • Travel to IRS training/meetings (Line 16)
  • Electronic filing supplies/services (computers/printers up to $1,000 per unit allowed) (Line 17)
  • Grand total (Line 18)

4. Other Information (Lines 19–21)

  • Projected federal tax returns for 60+ taxpayers and others (paper vs. e-file)
  • Additional 60+ taxpayers assisted (counseling only, no return prepared)
  • Number of tax preparation sites (e-file only vs. combination)

End with the name and signature of the responsible officer and date. The estimated time to complete the form is about 15 minutes.

Step-by-Step: How to Fill Out and Submit Form 8653?

  1. Review Publication 1101 — This is the official Application Package and Guidelines for Managing a TCE Program. It provides detailed instructions, eligibility criteria, and narrative requirements.
  2. Gather data — Project volunteer numbers, costs, returns, and sites realistically based on past performance or community needs.
  3. Complete the form — Use the fillable PDF. Ensure administrative costs stay under the 30% cap.
  4. Assemble the full application — Include Form 8653 plus:
    • Form 14204 (Checklist)
    • Standard Form 424
    • Background narrative
    • Civil rights narrative
    • Other required documents (see Pub 1101)
  5. Submit via Grants.gov — Register for a UEI and SAM.gov account in advance. Applications typically open May 1 and are due May 31 (midnight ET).

Tip: Keep detailed records of all expenses, as grantees must comply with OMB guidelines and IRS reporting.

Current Deadlines and Grant Cycle (2026–2027)

  • 2026 grants were announced in late January 2026, with $53 million awarded across TCE and VITA programs.
  • The next application cycle (for 2027 funding) generally opens May 1 and closes May 31. Always check IRS.gov or Grants.gov for exact dates, as they can shift slightly.
  • Notifications of award typically occur in early October.

How Individuals Can Get Free TCE Help?

If you’re a senior (60+) needing tax assistance:

  • Use the VITA/TCE Locator Tool to find a local site.
  • Services are free and IRS-certified volunteers handle basic returns plus senior-specific issues.

Frequently Asked Questions (FAQ)

  • Can any organization apply for TCE grants?
    No. Applicants must meet strict eligibility criteria in Publication 1101 (e.g., non-profit status, experience in tax assistance or serving seniors).
  • What are allowable volunteer reimbursements?
    Transportation, meals, and other actual out-of-pocket expenses. Reasonable stipends are permitted if tied to expenses.
  • Is Form 8653 required every year?
    Yes, as part of the annual application or updates for continuing grantees.
  • Where can I find the full instructions?
    Download Publication 1101 and the latest Form 8653 directly from IRS.gov.

Ready to Apply or Learn More?

Download IRS Form 8653 here: https://www.irs.gov/pub/irs-pdf/f8653.pdf

For questions about the TCE program or grants, email [email protected]. Organizations interested in partnering should review Publication 1101 thoroughly before starting an application.

The TCE program makes a real difference for millions of seniors each year. Accurate completion of Form 8653 helps ensure your organization can deliver these vital free services effectively.

Last updated: February 2026. Always verify the latest forms, instructions, and deadlines on official IRS.gov pages.