Printable Form 2026

IRS Publication 3676-B English & Spanish

IRS Publication 3676-B English & Spanish – In today’s complex tax landscape, many taxpayers seek reliable, cost-effective ways to file their returns accurately. IRS Publication 3676-B stands out as a vital resource, outlining free tax preparation services provided by certified volunteers through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. This bilingual document, available in English and Spanish, helps low- to moderate-income individuals, seniors, people with disabilities, and limited English proficient taxpayers access professional assistance without the fees associated with commercial tax preparers.

As of February 2026, with tax season in full swing, understanding Publication 3676-B can save you time and money while ensuring compliance with IRS rules. Whether you’re filing for the first time or dealing with retirement income, this guide breaks down everything you need to know about these free services, including eligibility, what to expect, and how to get started.

What Is IRS Publication 3676-B?

IRS Publication 3676-B, officially titled “IRS Certified Volunteers Providing Free Tax Preparation (English-Spanish),” is a bilingual informational brochure released by the Internal Revenue Service. Revised in December 2024, it serves as a quick reference for taxpayers interested in VITA and TCE sites. These programs are operated by IRS-certified volunteers who undergo rigorous training to handle basic tax returns.

The publication emphasizes that VITA/TCE sites may have limited hours and services, with some prioritizing seniors by law. It encourages patience, as wait times can vary. For Spanish-speaking users, the document provides parallel translations, making it accessible to a broader audience. You can download the PDF directly from the IRS website at https://www.irs.gov/pub/irs-pdf/p3676bsp.pdf.

This resource is part of the IRS’s broader effort to support underserved communities, aligning with initiatives like the $53 million in grants awarded for 2026 to expand free tax prep services.

Overview of the VITA and TCE Programs

The VITA program, established over 50 years ago, targets individuals earning $69,000 or less annually, people with disabilities, and those with limited English proficiency. TCE, on the other hand, focuses on taxpayers aged 60 and older, often addressing pension and retirement-specific issues.

Both programs offer free basic tax return preparation and electronic filing (e-file), which the IRS promotes as fast, accurate, secure, and simple. In 2026, these services are more crucial than ever, with millions eligible but underutilizing them—only about 1.6 million returns were filed through VITA last year out of 67 million potential users.

Volunteers are certified by the IRS and can help with credits like the Earned Income Tax Credit (EITC), Child Tax Credit, and Premium Tax Credit. Sites are often located at community centers, libraries, and schools, with options for in-person, drop-off, or virtual assistance in some areas.

Services Provided by IRS-Certified Volunteers

Publication 3676-B details a wide range of tax situations that volunteers can handle. Here’s a breakdown of what they will prepare:

  • Wages and Salaries: Including Form W-2 for earnings, tips, and other compensation.
  • Interest and Dividends: Forms 1099-INT and 1099-DIV.
  • Retirement Income: Forms 1099-R, SSA-1099, RRB-1099, and similar.
  • Capital Gains/Losses: Limited Schedule D using Form 1099-B.
  • State Refunds and Unemployment: Form 1099-G.
  • Self-Employed Income: Limited Schedule C with Forms 1099-NEC or 1099-K.
  • Gambling Winnings: Form W-2G.
  • Debt Cancellation: Limited Form 1099-C.
  • Health Savings Accounts: Limited Form 1099-SA.
  • Education Credits: Form 1098-T.
  • Premium Tax Credit: Form 1095-A.
  • Child Tax Credit, EITC, and Other Credits: Including miscellaneous ones.
  • ITIN Applications: Form W-7 for Individual Taxpayer Identification Numbers.
  • Home Sales: Limited Form 1099-S.
  • Prior Year and Amended Returns: With limitations.
  • Foreign Students/Scholars: Available at select sites only.

For items not listed, consult a volunteer on-site. In Spanish, the publication mirrors this list, ensuring clarity for non-English speakers.

These services extend to state returns in many cases, and e-filing is standard for faster refunds.

Services Not Provided

Not all tax scenarios are covered to keep the program focused on basic needs. Publication 3676-B explicitly states what volunteers will not prepare:

  • Schedule C with net losses, depreciation, or business use of home.
  • Complex Schedule D for capital gains and losses.
  • Forms 8615 or 8814 for children’s unearned income.
  • Form SS-8 for worker status determination.
  • Parts 4 & 5 of Form 8962 for premium tax credit allocations.
  • Returns involving casualty or disaster losses.

For complex returns, the IRS recommends consulting a professional preparer. This ensures volunteers handle only what they’re trained for, maintaining accuracy and efficiency.

What to Bring to a VITA or TCE Site?

Preparation is key to a smooth experience. Publication 3676-B provides a checklist of essential items:

  • Photo ID (e.g., driver’s license, state ID) for you and your spouse.
  • Social Security cards or ITIN documents for all family members.
  • Birth dates for you, spouse, and dependents.
  • Last year’s tax return copy.
  • All Forms W-2, 1099, and 1095-A (if applicable).
  • Details on other income, deductions, and credits.
  • Daycare payments and provider’s tax ID.
  • Bank account info for direct deposit (routing and account numbers).
  • Income transcripts from IRS for prior years.

For joint filers, both spouses must attend. Spanish translations of this list are included for convenience.

How to Find Free Tax Preparation Near You?

Locating a site is straightforward. Use the IRS VITA Locator Tool on IRS.gov, the IRS2Go app, or call 800-906-9887. For TCE, AARP often partners—call 888-227-7669 or visit their site.

In 2026, many sites offer appointments, walk-ins, or multilingual support. Check for updates, as hours may vary by location. For military families, MilTax provides similar free services.

Additionally, scan the QR code in Publication 3676-B or visit www.irs.gov/vita (or www.irs.gov/es/vita for Spanish) for more details.

Benefits of Using Free Tax Preparation Services

Opting for VITA or TCE offers numerous advantages:

  • Cost Savings: No fees for preparation or filing, unlike paid services.
  • Accuracy and Security: Certified volunteers reduce errors, and e-filing minimizes risks.
  • Credit Maximization: Help claiming EITC (up to $6,242 for qualifying families), Child Tax Credit, and more.
  • Accessibility: Bilingual support and accommodations for disabilities.
  • Community Impact: Supports underserved groups, with grants expanding reach in 2026.

These programs also integrate with other free options like IRS Free File for those earning up to $89,000.

Conclusion: Empower Your Tax Filing with IRS Publication 3676-B

IRS Publication 3676-B is more than a document—it’s a gateway to free, reliable tax help for millions. By leveraging VITA and TCE, you can file confidently, claim all eligible credits, and avoid common pitfalls. Download the bilingual PDF today and locate a site near you to get started. Remember, these services are trusted, IRS-backed, and designed to make tax season less stressful.

For the most current information, always refer to official IRS resources. If your situation is complex, professional advice may be necessary. Stay informed and file smart in 2026!