IRS Publication 4883 – IRS Forms, Instructions, Pubs 2026 – If your nonprofit, community organization, or coalition runs or wants to start a free tax preparation program for low-income families or seniors, IRS Publication 4883 is the essential handbook you need. Officially titled Grant Programs Resource Guide for VITA Volunteer Income Tax Assistance & TCE Tax Counseling for the Elderly (Rev. 9-2025), this guide explains exactly how to manage a VITA or TCE grant from the IRS.
Published in September 2025 and available as a free PDF download directly from the IRS, Publication 4883 supplements two core application guides:
- Publication 4671 (VITA Grant Program Overview and Application Instructions)
- Publication 1101 (Application Package and Guidelines for Managing a TCE Program)
It provides clear, practical instructions on post-award responsibilities, from accepting the grant to final reporting and closeout.
What Are the VITA and TCE Grant Programs?
The IRS sponsors two major volunteer-based grant programs to deliver free federal tax return preparation:
VITA (Volunteer Income Tax Assistance)
Targets low- to moderate-income taxpayers (generally those at or below the Earned Income Tax Credit income limits).
Emphasizes service to underserved populations: rural residents, persons with disabilities, limited-English-proficiency taxpayers, Native Americans, military members and families.
Requires a dollar-for-dollar non-federal match (cash or in-kind).
Goal: Increase the number of returns prepared each year, boost e-filing rates, and maintain high quality and accuracy.
TCE (Tax Counseling for the Elderly)
Serves individuals age 60 and older.
No matching funds required.
Focuses on training volunteers to provide tax counseling and basic return preparation, primarily during the January–April tax season (though planning occurs year-round).
Both programs operate primarily with trained volunteers, use IRS-provided TaxSlayer software for electronic filing, and must meet strict Quality Site Requirements (detailed in Publication 5683 and Publication 5166).
Who Should Read Publication 4883?
- Current VITA or TCE grant recipients
- Organizations awarded a grant and preparing to accept it
- Nonprofits planning to apply in the next cycle (applications typically open in May via Grants.gov)
- Site coordinators, fiscal agents, and sub-recipients managing grant funds
- Anyone responsible for reporting, budgeting, or compliance
Key Topics Covered in Publication 4883 (2025)
1. Award Acceptance & Initial Setup (First 20 Days)
- Sign and return the grant or cooperative agreement (Form 13981 for VITA or Form 9661 for TCE).
- Submit Form 14335 (Contact Information for VITA and TCE Grant Programs).
- Establish or update a Payment Management System (PMS) account.
- Provide matching-funds documentation (VITA only) before funds are released.
- Notify the IRS of any key personnel changes within 10 business days.
2. Payment Management System (PMS) & Funding
- Request advances or reimbursements.
- Maintain funds in an interest-bearing account (with limited exceptions).
- Submit quarterly Federal Financial Reports (FFR, formerly SF-425) via PMS.
- Return any unused funds by the required deadline (notification due by June 30).
3. Budget & Allowable Costs
All expenses must be necessary, reasonable, and allocable per 2 CFR Part 200.
Direct costs only—no indirect costs allowed as federal or matching expenses.
Common allowable items: volunteer training materials, site supplies, limited volunteer recognition (≤ $10 per person), background checks, and certain travel.
Strict limitations:
- No federal funds for paid screeners, preparers, or quality reviewers (volunteers only).
- Food restrictions are tight (limited exceptions for volunteers under specific conditions).
- VITA: Administrative/FEAB services capped at 10%.
- TCE: Administrative expenses capped at 30% (per Publication 1101).
4. VITA Matching Funds Requirement (Dollar-for-Dollar)
Only non-federal sources count.
Acceptable: cash donations, in-kind contributions (space, volunteer time valued via simplified or actual methods), donated supplies, etc.
Must be verifiable from records; detailed documentation examples and templates appear in the exhibits.
5. Reporting Requirements
TCE recipients
- Form 8654 (Semi-Annual/Annual Program Report) + narrative (program and budget).
- Final report within 120 days of program end or by January 28 following the period of performance.
VITA recipients
- Form 13979 (Final Expense Report)
- Form 13980 (Performance Measures Report)
- Narrative report
- Final FFR in PMS
Both programs
- Quarterly FFR in PMS
- Sub-award reporting (if cash sub-awards ≥ $1,000) via SAM.gov/FSRS
- Related-party transaction reporting
6. Multi-Year Award Status
Eligible organizations can apply for (or continue) a 3-year award.
Advantages: reduced application burden in years 2 and 3.
Requirements: high technical score, full compliance, meeting or exceeding minimum returns expected (MRE), and demonstrated growth.
7. Oversight, Reviews & Compliance
- Tax compliance review (all federal returns filed and taxes paid).
- Financial and program reviews by the Grant Program Office.
- Civil rights compliance (non-discrimination, accessibility, language assistance).
- Sub-recipient oversight (written agreements, monitoring, audit requirements if applicable).
- Audit requirements follow 2 CFR 200 Subpart F.
8. Closeout & Final Actions
Return unused funds, submit final reports, resolve discrepancies, and close the PMS account.
How to Download and Use Publication 4883?
Direct PDF link (current September 2025 revision):
https://www.irs.gov/pub/irs-pdf/p4883.pdf
The guide includes helpful exhibits and templates:
- Sample sub-award agreements
- In-kind contribution documentation forms
- Volunteer time-sheet examples
- Budget narrative templates
- Information Document Request checklist for reviews
- Glossary of terms
Why These Programs Matter
In recent years, VITA and TCE sites have prepared millions of returns, generating billions in refunds and EITC claims for families and seniors who might otherwise pay high fees or make costly errors. The grants help organizations expand reach, improve technology, and maintain quality standards.
Next Steps for Organizations
- Review Publication 4883 alongside the relevant application guide (4671 for VITA, 1101 for TCE).
- Register or update your SAM.gov account and obtain a Unique Entity Identifier (UEI).
- Contact the Grant Program Office early with questions: [email protected] (VITA) or [email protected] (TCE).
- Monitor the VITA and TCE grant pages on IRS.gov for the next application cycle (typically opens in May).
Official IRS Resources
- VITA Grant Recipient Page
- TCE Grant Recipient Pages (single-year and multi-year)
- Publication 5683 – VITA/TCE Handbook for Partners and Site Coordinators
- Publication 5166 – Volunteer Quality Site Requirements
Stay compliant, document everything, and use Publication 4883 as your primary reference once the grant is awarded. It is the most authoritative, up-to-date source for managing these valuable federal grants that help millions of Americans each tax season.
Download the latest version today and bookmark the IRS Grant Program Office contacts—you’ll refer to them often during the grant period.
Need help interpreting a specific section? The assigned grant analyst listed in your award notice is your best point of contact.
Last updated with IRS Publication 4883 (Rev. 9-2025) and related 2025–2026 guidance.