VITA Free Tax Preparation, TCE, and IRS Free File: Who May Use Each

Key facts

1What is VITA, and who can use it?

Basic returns, prepared by IRS-certified volunteers.

VITA stands for Volunteer Income Tax Assistance. The IRS says "While the IRS does not set a program-wide income limit, individual VITA sites may establish their own." The program "generally focuses on serving taxpayers who meet the Earned Income Tax Credit (EITC) income guidelines," and many sites help people who generally make about $70,244 or less, persons with disabilities, and limited English-speaking taxpayers. (IRS, Free tax return preparation for qualifying taxpayers)

The volunteers are trained. The IRS says all VITA and TCE volunteers who prepare returns "must take and pass tax law training that meets or exceeds IRS standards," including privacy training, and "the IRS requires a quality review check for every return prepared at a VITA/TCE site prior to filing." Sites are run by IRS partners, not by the IRS itself, and are usually at community centers, libraries, schools, and similar places. (IRS, Free tax return preparation for qualifying taxpayers)

A volunteer prepares the return, and you sign it yourself. Benefit Bull is free, always. It never files for you.

2What is TCE, and how is it different from VITA?

TCE focuses on people 60 and older.

TCE, Tax Counseling for the Elderly, "offers FREE tax help to individuals who are age 60 or older." (IRS, Tax Counseling for the Elderly, accessed November 3, 2026) The IRS says TCE specializes "in questions about pensions and retirement-related issues unique to seniors." (IRS, Free tax return preparation for qualifying taxpayers)

The IRS adds that "a majority of the TCE sites are operated by the AARP Foundation's Tax Aide program," and that between January and April you can find an AARP Tax-Aide site with the AARP Site Locator Tool or by calling 888-227-7669. (IRS, Free tax return preparation for qualifying taxpayers) If you get Social Security, bring your SSA-1099; our guide to the 2027 Social Security COLA covers the new benefit amounts, and the Senior Money Checklist covers other programs to check at 60 and up.

3How do you find a VITA or TCE site near you?

Use the IRS locator or call 800-906-9887.

To find the nearest site, the IRS says to "use the VITA Locator Tool or call 800-906-9887." The IRS also notes that "The locator is updated regularly from February through April," so a site you cannot find in November may show up once the season starts. (IRS, Free tax return preparation for qualifying taxpayers)

Some sites offer self-prep. At select sites, the IRS says you can prepare your own basic federal and state return with web-based software and an IRS-certified volunteer guiding you, "only available at locations that list 'Self-Prep' in the site listing." (IRS, Free tax return preparation for qualifying taxpayers)

4What should you bring to a VITA site?

Bring ID, Social Security cards, and every income form.

IRS Publication 3676-B lists what to bring to a VITA or TCE site: (IRS, Publication 3676-B)

1. For married filing jointly, both spouses must be present.
2. Original photo identification, such as a driver's license, school, employer, military, or state ID, for you and your spouse (if married).
3. Social Security cards or Individual Taxpayer Identification Number documents for you, your spouse, and dependents.
4. Birth dates for you, your spouse, and dependents.
5. A copy of last year's tax return.
6. All Forms W-2 and 1099.
7. Form 1095-A, if applicable.
8. Information for other income.
9. Information for all deductions and credits.
10. Total paid to your daycare provider and their tax ID number.
11. For direct deposit of your refund, proof of account and your bank's routing number.
12. For prior year returns, copies of income transcripts from the IRS (and state, if applicable).

The IRS online checklist adds Social Security Benefit Statements (SSA-1099), if applicable, and explains: "To file taxes electronically on a married-filing-joint tax return, both spouses must be present to sign the required forms." (IRS, Checklist for free tax return preparation) If you had Marketplace coverage in 2026, the 1095-A matters; our ACA open enrollment guide covers 2027 coverage.

5Who may use IRS Free File in 2027?

IRS Free File is closed now; the IRS says check back January 2027.

IRS Free File has two options. Guided tax software comes from IRS partner companies; Free File Fillable Forms is "for any income level" and gives you online IRS forms to fill in yourself, with "No state tax filing." (IRS, IRS Free File) Both are closed now. The IRS Free File page says "IRS Free File has closed. Please check back January 2027," and the Fillable Forms page says it is closed until January 2027. (IRS, Free File Fillable Forms)

The IRS has not yet posted the 2027 income limit or the list of states for guided software. When Free File reopens in January 2027, the IRS Free File page will show who may use it. (IRS, IRS Free File)

Two IRS rules protect you. Always "Start at IRS.gov/freefile," because "You won't get IRS Free File if you go directly to a partner's commercial website." And a guided provider "may charge a fee" for a state return, or if you do not meet that provider's rules or the income limit. Free File handles current-year returns only; it cannot file a past-year return. (IRS, IRS Free File)

6Can a VITA site prepare every return?

No. Sites prepare basic returns, and services vary by site.

VITA and TCE prepare basic returns. The IRS says "Available services can vary at each site due to the availability of volunteers certified with the tax law expertise required for your return," and points you to Publication 3676-B for the services sites provide. (IRS, Free tax return preparation for qualifying taxpayers) If a site decides your return is "out of scope," the IRS says "you will be advised to seek a paid tax preparer." (IRS, Topic no. 254)

That is when the paid preparer rules in the next step matter. Our reading: because services depend on which certified volunteers a site has, another VITA or TCE site may be able to prepare a return the first one could not, so it may be worth asking before you pay.

7How do you spot a tax preparer to avoid?

The IRS lists the warning signs.

If you do pay someone, the IRS tips for choosing a preparer include: (IRS, Topic no. 254)

• "Be wary of tax return preparers who claim they can obtain larger refunds than others can."
• "Avoid tax return preparers who base their fees on a percentage of the refund or who offer to deposit all or part of your refund into their financial accounts."
• Use a preparer with a Preparer Tax Identification Number (PTIN) who enters it on your return, signs it, and gives you a copy.
• "Never sign a blank tax form."

The IRS also reminds you that even when a paid preparer signs your return, "you're ultimately accountable for the accuracy of every item reported on your return." (IRS, Topic no. 254)

8When can you get help from VITA, TCE, or Free File?

Most help runs January to April.

The IRS says TCE help is provided "during the normal period for filing Federal income tax returns, which is from January 1 to April 15 each year." (IRS, Tax Counseling for the Elderly) The IRS points to the AARP Site Locator Tool for Tax-Aide sites between January and April, and the VITA locator updates from February through April. (IRS, Free tax return preparation for qualifying taxpayers) The IRS says to check back for Free File in January 2027. (IRS, IRS Free File)

Our suggestion: use November and December to get ready by collecting documents, finding last year's return, and knowing where you will go. For what to expect after you file any application or claim, see what happens when you apply.

Frequently asked questions