IRS Publication 5457 – IRS Forms, Instructions, Pubs 2026 – If your organization has received a Tax Counseling for the Elderly (TCE) grant from the IRS, congratulations! You now join a vital program that provides free tax help to Americans aged 60 and older.
IRS Publication 5457 (Rev. 3-2025) serves as your official post-award handbook. It details exactly what you must do within the first 20 calendar days—and beyond—to accept the grant, set up payments, and stay compliant.
Missing deadlines or failing to submit required documents can jeopardize funding and future grant eligibility. This SEO-optimized guide breaks down Publication 5457 step by step, with deadlines, forms, tips, and resources to help you succeed.
What Is the IRS TCE Grant Program?
The Tax Counseling for the Elderly (TCE) program, established in 1978, funds nonprofit organizations, community groups, and volunteer networks to offer free federal tax return preparation and counseling to seniors.
In early 2026, the IRS awarded $53 million in TCE and VITA grants to support these services nationwide.
Grant recipients must follow strict IRS guidelines on program operations, privacy, security, and reporting. Publication 5457 focuses on the immediate actions required after receiving your award notification.
Why Publication 5457 Matters for New TCE Grantees?
This 7-page document (revised March 2025) outlines required actions for single-year and multi-year grant recipients. It ensures:
- Proper acceptance of the cooperative agreement
- Secure payment setup through the Payment Management System (PMS)
- Compliance with privacy, security, and site requirements
Key fact: You have only 20 calendar days from the date of your grant notification email to complete most items. Failure to comply (without an approved exception) may disqualify your organization from future TCE funding opportunities.
Required Actions: 20-Day Checklist
Publication 5457 lists specific steps in a clear table format. Here’s a summarized version for quick reference:
| # | Required Action | Form/Document | Submission Method | Deadline |
|---|---|---|---|---|
| 1 | Review and sign the Cooperative Agreement | Form 9661 (with Pub 5245 Terms & Conditions) | Email to assigned Grant Officer | 20 days from notification |
| 2 | Review privacy rules and sign Sponsor Agreement | Form 13533 (after reviewing Pub 4299) | Email to SPEC Territory Office | 20 days from notification |
| 3 | Revise Program/Budget Plan Narrative (if funds reduced) | Highlight changes or summary list | Email to Grant Officer (or mobile-friendly option) | 20 days from notification |
| 4 | Update Application Plan for budget changes | Form 8653 | Email to Grant Officer | 20 days from notification |
| 5 | Request PMS access (new users) | Online request on PMS website | pms.psc.gov | 20 days from notification |
| 6 | Set up direct deposit | Standard Form 1199A (original signatures required) | Upload PDF to PMS | 20 days from notification |
| 7 | Update primary contact info (if changed) | Form 14335 | Email or mobile-friendly tool | 20 days from notification |
| 8 | Complete site security plan | Form 15272 (Site Coordinators) | Email to SPEC Territory Manager for approval | December 31 |
| 9 | Submit site information | Form 13715 (or confirm no changes) | Email to Grant Officer AND SPEC Territory Office | January 15 |
Pro tip: Keep copies of everything. Communicate primarily via email with your assigned Grant Officer (details in your award letter).
Other Critical Information from Publication 5457
Payment Management System (PMS) Setup
The IRS uses the HHS Payment Management System to disburse funds. After you submit all documents and they are approved (typically 1–2 weeks), your primary contact receives login credentials via email.
- Contact PMS Support: [email protected] or 877-614-5533 for issues with access, payments, or banking.
Mobile-Friendly Forms Option
For revisions to Form 8653 (budget plan), Form 8654 (reports), and Form 14335 (contacts), use the IRS online data upload tool instead of traditional PDFs. This option simplifies post-award updates.
Access it via IRS.gov Forms & Instructions search.
Security and Privacy Requirements
All sites must follow Publication 4299 (Privacy, Confidentiality, and Civil Rights) and complete Form 15272 (VITA/TCE Security Plan) before opening. Maintain approved copies at every site.
Additional Resources for TCE Grantees
Download these essential IRS publications (all free on IRS.gov):
- Publication 5245 — TCE Terms and Conditions
- Publication 4299 — Privacy and Confidentiality – A Public Trust
- Publication 1101 — Application Package & Guidelines for Managing a TCE Program
- Publication 4883 — Grant Programs Resource Guide
- Publication 5166 — VITA/TCE Quality Site Requirements
- Publication 5683 — VITA/TCE Handbook for Partners and Site Coordinators
Direct link to Publication 5457 PDF: Download here
Frequently Asked Questions (FAQs)
- Q: What happens if I miss the 20-day deadline?
A: Your organization may not receive funding, and you could lose eligibility for future grants. Request an exception in writing immediately if needed. - Q: Do returning grantees have fewer requirements?
A: Some forms (like banking info) are only required if changes occurred, but all must still review and confirm. - Q: Where do I find my assigned Grant Officer?
A: Check your official award notification email. - Q: How do I find the current list of TCE grant recipients?
A: Visit the IRS Current Grant Recipients page (updated annually in late January).
Final Tips for Successful TCE Grant Management
- Act quickly on the 20-day requirements.
- Build strong relationships with your SPEC Territory Office and Grant Officer.
- Prioritize volunteer training, site security, and accurate reporting.
- Use all available mobile-friendly tools to streamline compliance.
By following IRS Publication 5457 to the letter, your organization will deliver high-quality tax assistance to seniors while maintaining full compliance.
Need help? Email your assigned Grant Officer or contact the TCE Grant Program Office at [email protected].
Stay compliant. Serve your community. Succeed with your TCE grant.
Last updated: February 2026. Always verify the latest requirements directly on IRS.gov, as forms and procedures can be updated.