IRS Form 8654 – IRS Forms, Instructions, Pubs 2026

IRS Form 8654 – IRS Forms, Instructions, Pubs 2026 – If your nonprofit or organization receives a Tax Counseling for the Elderly (TCE) grant from the IRS, timely and accurate submission of IRS Form 8654 is mandatory for compliance, continued funding eligibility, and proper reimbursement of volunteer expenses. This internal grant-reporting form tracks program performance, financial expenditures, and services provided to taxpayers age 60 and older.

This SEO-optimized guide—drawn exclusively from official IRS sources including the Form 8654 instructions (Rev. 4-2016, with program updates in Publications 1101 Rev. 5-2025 and 4883 Rev. 9-2025)—explains everything grant recipients need to know. Download the current PDF here: https://www.irs.gov/pub/irs-pdf/f8654.pdf.

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

Authorized by Section 163 of the Revenue Act of 1978, the TCE program provides free federal tax return preparation and counseling to individuals age 60 and older. The IRS awards cooperative grants to eligible public or private nonprofit organizations, which use the funds primarily to reimburse volunteers for out-of-pocket expenses (mileage, meals, supplies, etc.).

Key program facts (2026):

• Services focus on elderly taxpayers, including pension/retirement income issues.
• Grant period typically runs October 1–September 30.
• No cost-sharing or matching funds required from recipients.
• Emphasis on electronic filing (target: at least 65% of returns e-filed).
• In recent years, IRS awarded grants to approximately 45–48 TCE organizations totaling around $11–53 million combined with VITA.

Grant recipients handle recruitment, training, site management, and quality review of IRS-certified volunteers.

Who Must File IRS Form 8654?

All TCE grant recipient organizations must file Form 8654. It is not for individual taxpayers.

• Semi-annual report — Required only if your program operates after April 30.
• Annual (final) report — Required every year, covering the full program period.

A narrative report must accompany both the semi-annual and annual Form 8654 submissions.

Form 8654 Filing Deadlines (Current Guidance)

According to IRS Publication 4883 and program terms:

• Semi-annual → Due June 30 (if program active after April 30).
• Annual/Final → Due the earlier of December 31 (per form instructions) or 120 days after program completion / January 28 (per updated grant guidance). Always confirm exact date with your assigned Grant Program Office analyst.
• Submit electronically or by mail to the TCE Grant Program Office (Atlanta address listed on form and in Pub 4883).
• Quarterly Federal Financial Reports (SF-425/FFR) are filed separately via the HHS Payment Management System (PMS).

Late or incomplete reports can freeze funds, delay reimbursements, or jeopardize future grants.

Step-by-Step: How to Complete IRS Form 8654?

Form 8654 is a cumulative report reflecting total activity and expenditures for the reporting period. Prepare it carefully—numbers must reconcile with your records, site logs, and PMS withdrawals.

Page 1 – Report Type, Organization Info & Expenses

• Line 1: Check “Semi-Annual” or “Annual.”
• Line 2: Fiscal year (usually October 1–September 30).
• Line 3: Full organization name, address, EIN.
• Line 4: Report period (e.g., 10/01/20XX to 05/31/20XX for semi-annual ending May 31).

Reimbursement Expenses (Lines 5–8)
Report volunteer numbers and costs only once per person (even if they serve in multiple roles). Include actual out-of-pocket reimbursements or approved stipends (documented as expense-based, not hourly).

• Line 5: Volunteer tax assistors/quality reviewers
• Line 6: Volunteer instructors
• Line 7: Volunteer coordinators/administrators
• Line 8: Totals

Administrative Expenses (Lines 9–18) – Cap at 30% of Line 19

• Salaries/benefits for paid clerical/admin/technical staff (not volunteers)
• Supplies, volunteer recognition (≤ $10 per volunteer)
• Rent/utilities/custodial (only incremental costs)
• Auditing, daily site travel, publicity, interpreters, temporary phone/internet (no 800-lines)
• Other (postage; food ≤ $500 total, must be necessary/reasonable/allocable)

Line 19: Program cost (reimbursements + admin)
Line 20: Travel to IRS training/meetings (receipts required)
Line 21: E-file supplies/services (computers/printers ≤ $1,000 per unit; repairs)
Line 22: Total program cost
Line 23: Total TCE federal award
Line 24: Unexpended balance
Line 25: Refund to IRS (annual report only)

Page 2 – Program Statistics & Site Information

• Lines 26–28: Paper and e-file federal returns prepared (split 60+ vs. all others)
• Lines 29–30: Taxpayers assisted (non-return prep) and grand total
• Line 31: Number of sites (e-file only, combo paper/e-file, total)
• Line 32 (critical): Attach separate listing for every site including:
  • Site Identification Number (SIDN) from IRS Territory Office
  • Electronic Filing Identification Number (EFIN)
  • Site type
  • Actual volunteer return-preparation hours (not site hours)

Signature: Responsible officer must sign and date.

Privacy & Paperwork Reduction Act Notice: Information helps IRS coordinate volunteer programs; response is voluntary but required to participate.

Common Mistakes to Avoid on Form 8654

• Double-counting volunteers or expenses
• Exceeding the 30% administrative cap (Line 18 ≤ 30% of Line 19)
• Missing the required site attachment (Line 32)
• Failing to submit the narrative report (program activities, outcomes, budget justification, volunteer reimbursement method, quality controls, etc.)
• Not reconciling with PMS withdrawals or quarterly FFRs
• Food costs over $500 or undocumented

Additional TCE Grant Reporting Requirements

• Narrative Report (with every Form 8654): Detailed program and budget narratives (see Pub 4883 for required topics).
• Quarterly FFR (SF-425) via PMS.
• Sub-award reporting ($1,000+ cash) and FFATA requirements.
• Maintain records for at least 3 years.
• Notify Grant Program Office of key personnel changes within 10 business days.

Where to Get Help and Submit??

• TCE Grant Program Office: [email protected]
• Assigned Grant Analyst (included with your award letter)
• Your IRS SPEC Territory Office for SIDNs/EFINs
• Full guidance: Publication 1101 (Application & Guidelines) and Publication 4883 (Resource Guide)

Why Accurate Form 8654 Filing Matters?

Proper reporting ensures:

• Continued IRS funding and volunteer reimbursements
• Program growth and recognition of your volunteers
• Compliance with 2 CFR Part 200 uniform grant guidance
• Eligibility for multi-year awards (up to 3 years)

In 2026, the IRS continues emphasizing efficiency, higher e-file rates, and expanded service to underserved elderly populations. Submitting a complete, on-time Form 8654 demonstrates your organization’s stewardship of federal funds.

Ready to file? Download IRS Form 8654 now: https://www.irs.gov/pub/irs-pdf/f8654.pdf. Always cross-reference the latest Publications 1101 and 4883 on IRS.gov, as program guidance is updated annually.

Need more help with your TCE grant? Contact [email protected] or visit IRS.gov/Tax-Counseling-for-the-Elderly.

This article is for informational purposes only and is based on official IRS publications and forms as of February 2026. Grant terms can change—consult your award documents and assigned analyst for your specific requirements.