In-person free tax help: VITA, TCE, and AARP Tax-Aide

The three in-person free programs

Three programs, all free, all using IRS-certified volunteers, with slightly different eligibility and reach.

• VITA (Volunteer Income Tax Assistance). IRS-sponsored, run through partner organisations (community centres, libraries, military bases, universities). Income-based eligibility, roughly $67,000 household income or less. Open to persons with disabilities and limited-English-proficiency filers.
• TCE (Tax Counseling for the Elderly). Sister program focused on filers aged 60+. No formal income cap. Particular focus on retirement-related tax situations: Social Security taxability, pension income, RMDs, IRA distributions.
• AARP Tax-Aide. The largest TCE provider, run by the AARP Foundation. Serves anyone (AARP membership not required), with focus on aged 50+. Operates more than 5,000 sites nationwide during filing season.

All three submit returns through the IRS's standard e-file system. Returns prepared at a VITA, TCE, or Tax-Aide site are reviewed by a second certified volunteer for quality before e-filing, which catches the kind of arithmetic and form-selection errors that show up on self-prepared returns.

VITA eligibility

VITA is income-based. The threshold is set annually and is roughly $67,000 household income for the 2026 filing season. Some sites accept higher (up to about $70,000) at their discretion. The threshold is a guideline rather than a hard cutoff, and individual sites have flexibility for borderline filers.

Beyond the income guideline, VITA serves several other groups regardless of income:

• Persons with disabilities
• Limited-English-proficiency filers
• Filers aged 60+ (where TCE is not separately available)
• Service members and their families at on-base sites

VITA prepares both federal and (in nearly all cases) state returns. Both are free. Direct-deposit refund setup is supported.

TCE and AARP Tax-Aide eligibility

TCE focuses on retirement-aged filers. The IRS sets the priority age at 60+ but the program does not impose a strict income ceiling. Practically, TCE volunteers spend most of their time on returns involving Social Security, pensions, IRA distributions, and the retiree-specific credits.

AARP Tax-Aide is the largest TCE site network. AARP membership is not required. Tax-Aide priority is filers aged 50+, but most sites accept any filer as capacity allows. Sites operate during filing season (typically February through April 15), with some opening slightly earlier and some virtual options running longer.

What VITA volunteers can and can't do

IRS Publication 4012 sets the certification scope for volunteer preparers. Volunteers can prepare straightforward returns, including many schedules and credits; they cannot prepare returns that exceed their certification scope, and they will refer those filers to other resources rather than guess.

In scope (typical)

• W-2 wages
• 1099-INT, 1099-DIV (simple)
• Social Security benefits
• Retirement distributions (pension, IRA, 401(k))
• Earned Income Tax Credit (EITC)
• Child Tax Credit and other dependent credits
• Education credits (American Opportunity, Lifetime Learning)
• Affordable Care Act premium tax credit (Form 1095-A)
• Standard or itemised deductions (Schedule A)
• Simple Schedule C (no inventory, no losses, no employees, expenses under cap)

Out of scope (typical)

• Complex Schedule C with inventory or losses
• Schedule E rental income (in most cases)
• Farm income (Schedule F)
• Bankruptcy returns
• Some complex investment transactions
• Most foreign income situations (Form 2555, Form 1116)

If your return is out of scope, the volunteer will tell you and refer you to another path. Common referrals: another VITA site with broader certification, a paid preparer for a one-time engagement, or DIY using Fillable Forms if you are comfortable with the form set.

Finding a site

Three locator tools cover almost every site nationwide.

What to bring to a VITA / TCE appointment

Volunteers cannot prepare a return without proof of identity and documentation of income. The standard checklist:

• Photo ID for the primary filer and spouse if jointly filing.
• Social Security cards or ITIN letters for every person on the return (filer, spouse, dependents).
• All W-2s and any 1099-MISC, 1099-NEC, 1099-INT, 1099-DIV, 1099-R, 1099-G, 1099-B forms.
• Prior-year tax return. Volunteers reference last year for AGI, carryovers, and basis tracking.
• Bank account info (routing and account numbers) for direct deposit of any refund.
• Childcare provider information (name, address, EIN or SSN) if claiming the child and dependent care credit.
• Form 1098-T if a household member was a student.
• Form 1095-A if you bought health insurance through a marketplace.
• Any letters from the IRS about the prior year or identity-protection PINs.

Cross-references

VITA and TCE complement the online paths described elsewhere on this site.

• If your AGI is under $89,000 and you would rather work online, IRS Free File is the parallel option.
• If you are military, MilTax is a stronger fit than either VITA or Free File. MilTax guide.
• If your return is too complex for VITA scope but you do not want to pay, Free File Fillable Forms handles it for free if you are willing to do it yourself.