What we verified in “Free tax filing: IRS VITA, TCE and Free File”

Statements and where we checked them

The statements with rules, figures or dates, with the exact place in the source and the date we checked them.

1. According to the IRS, the VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) programs offer free basic tax return preparation to qualified individuals; VITA has operated for over 50 years; the IRS does not set a program-wide income limit, but individual VITA sites may set their own; the program generally focuses on 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.

   Sources 1 · Free tax return preparation for qualifying taxpayers (reviewed October 19, 2026): 'offer free basic tax return preparation to qualified individuals'; 'The VITA program has operated for over 50 years'; 'While the IRS does not set a program-wide income limit, individual VITA sites may establish their own'; 'generally focuses on serving taxpayers who meet the Earned Income Tax Credit (EITC) income guidelines'; 'People who generally make about $70,244 or less'; 'Persons with disabilities'; 'Limited English-speaking taxpayers' · Checked October 31, 2026

2. According to the IRS, in addition to VITA, the TCE program offers free tax help, particularly for people 60 and older, specializing in pension and retirement questions; most TCE sites are run by the AARP Foundation's Tax-Aide program, whose locator works from January to April, or at 888-227-7669.

   Sources 1 · Free tax return preparation for qualifying taxpayers: 'the TCE program offers free tax help, particularly for those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors'; 'a majority of the TCE sites are operated by the AARP Foundation's Tax Aide program'; 'between January and April use the AARP Site Locator Tool or call 888-227-7669' · Checked October 31, 2026

3. According to the IRS, VITA and TCE sites are run by IRS partners and staffed by volunteers; every volunteer who prepares returns must take and pass tax law training that meets or exceeds IRS standards, including maintaining the privacy and confidentiality of all taxpayer information; and the IRS requires a quality review of every return prepared at a site before it is filed.

   Sources 1 · Free tax return preparation for qualifying taxpayers: 'the VITA/TCE sites are operated by IRS partners and staffed by volunteers'; 'All VITA/TCE volunteers who prepare returns must take and pass tax law training that meets or exceeds IRS standards'; 'This training includes maintaining the privacy and confidentiality of all taxpayer information'; 'the IRS requires a quality review check for every return prepared at a VITA/TCE site prior to filing' · Checked October 31, 2026

4. According to the IRS, VITA and TCE sites are generally at community and neighborhood centers, libraries, schools, shopping malls and other locations; you find them with the IRS VITA Locator Tool or by calling 800-906-9887; the locator is updated regularly from February through April; services can vary at each site depending on its certified volunteers; and at select sites listed as 'Self-Prep' you can prepare your own basic federal and state return for free with web-based software and a certified volunteer guiding you.

   Sources 1 · Free tax return preparation for qualifying taxpayers, 'Find a VITA or TCE site near you' and 'Before your visit': 'generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations'; 'use the VITA Locator Tool or call 800-906-9887'; 'The locator is updated regularly from February through April'; 'Available services can vary at each site due to the availability of volunteers certified'; 'This option is only available at locations that list "Self-Prep" in the site listing' · Checked October 31, 2026

5. According to IRS Publication 3676-B, VITA/TCE sites prepare, among other things, wages and tips (W-2), interest, retirement income, self-employment income with a limited Schedule C (1099-NEC, 1099-K), the child tax credit, the earned income credit and the ITIN application (Form W-7), and, on a limited basis, prior-year and amended returns; they do not prepare a Schedule C with a net loss, depreciation or business use of the home, or returns with casualty/disaster losses, and for complicated returns they ask you to see a professional preparer; also, site hours and services may be limited and, by law, some sites give priority to seniors.

   Sources 2 · Publication 3676-B (en-sp) (Rev. 12-2024), 'Will Prepare' and 'Will Not Prepare': 'Wages, salaries, tips, etc. (Form W-2)'; 'Self-employed income (Forms 1099-NEC, 1099-K), limited Schedule C'; 'Child tax credit, earned income credit, and other miscellaneous credits'; 'Application for individual taxpayer identification number (ITIN) (Form W-7)'; 'Prior Year and Amended Returns, limited'; 'Schedule C with net loss, depreciation or business use of home'; 'Returns with casualty/disaster losses'; 'Please see a professional preparer for assistance with complicated returns'; 'by law, some sites provide priority services to seniors' · Checked October 31, 2026

6. According to the IRS checklist for free tax preparation, bring original photo identification for you and your spouse if filing jointly (for example a driver's license, school or employer ID, state or military ID, national ID, visa or passport); Social Security cards for you, your spouse and your dependents; proof of foreign status if you are applying for an ITIN; birth dates for everyone on the return; Forms W-2, W-2G, 1099-R and 1099-MISC from all employers; interest statements (1099) from your bank; a copy of last year's federal and state returns if available; your bank routing and account numbers for direct deposit, such as a blank check; the total paid to your daycare provider and its tax ID number; Form 1095-A if you received one; and, to e-file a joint return, both spouses must be present to sign.

   Sources 3 · Checklist for free tax return preparation (reviewed October 24, 2026): 'Original photo identification for you and your spouse (if married filing jointly)'; 'National ID'; 'Visa'; 'Passport'; 'Social Security cards for you, your spouse and dependents'; 'Proof of foreign status, if applying for an ITIN'; 'Birth dates for you, your spouse and dependents on the tax return'; 'Wage and earning statements (Form W-2, W-2G, 1099-R, 1099-MISC) from all employers'; 'Interest and dividend statements from banks (Forms 1099)'; 'A copy of last year’s federal and state returns, if available'; 'Proof of bank account routing and account numbers for direct deposit, such as a blank check'; 'Total paid for daycare provider and the daycare provider's tax identifying number'; 'Forms 1095-A, Health Insurance Marketplace Statement'; 'both spouses must be present to sign the required forms' · Checked October 31, 2026

7. According to IRS Publication 3676-B, bring Social Security cards or Individual Taxpayer Identification Number (ITIN) documents for you, your spouse and your dependents; and, for prior-year returns, copies of income transcripts from the IRS (and the state, if applicable).

   Sources 2 · Publication 3676-B (en-sp), 'What to Bring': 'Social Security cards or Individual Taxpayer Identification Number documents for you, your spouse, and dependents'; 'For prior year returns, copies of income transcripts from IRS (and state, if applicable)' · Checked October 31, 2026

8. According to the IRS, you can apply for an ITIN for free at some VITA sites; those sites have Certifying Acceptance Agents (CAAs) who can help complete and review your Form W-7, authenticate most supporting documents, return your documents at the end of the appointment, mail your ITIN application package to the IRS and prepare your tax return for free if you qualify; CAAs at VITA sites cannot authenticate foreign military ID cards or dependents' documents other than passports and birth certificates, which must be mailed with the application; you call the site for an appointment and bring your ITIN application package; each family member applying for an ITIN must come to the appointment with their own package; and the IRS publishes a list of those sites by state.

   Sources 4 · Volunteer Income Tax Assistance (VITA) sites with ITIN services (reviewed July 22, 2026): 'You can apply for an individual taxpayer identification number (ITIN) for free at some VITA sites'; 'have Certifying Acceptance Agents (CAAs) who can'; 'Help complete and review your Form W-7'; 'Authenticate most supporting documents'; 'Return your documents at the end of the appointment'; 'Mail your ITIN application package to the IRS'; 'Prepare your tax return for free, if you qualify'; 'CAAs at VITA sites can’t authenticate foreign military ID cards or documents for dependents except passports and birth certificates'; 'Call the VITA site for an appointment'; 'Bring your ITIN application package'; 'Each person applying for an ITIN must come to the appointment with their ITIN application package'; 'VITA sites with ITIN services by state' · Checked October 31, 2026

9. According to the Form W-7 instructions, you cannot e-file a return using an ITIN in the calendar year the ITIN is assigned, including prior-year returns; you can attach several years' returns to your Form W-7; and from the following years you can e-file.

   Sources 5 · Instructions for Form W-7 (Rev. December 2024): 'You can’t electronically file (e-file) a return using an ITIN in the calendar year the ITIN is assigned'; 'If you need to file multiple-year returns, you can attach them all to your Form W-7'; 'Once your ITIN is assigned, you can e-file returns in the following years'; 'you may not e-file any tax return using that ITIN (including prior-year returns) until next year' · Checked October 31, 2026

10. According to the IRS, Free File is a partnership between the IRS and the Free File Alliance, a coalition of tax software companies that prepare and e-file federal returns at no cost for qualifying taxpayers; it has two options: guided tax software, for an adjusted gross income (AGI) of $95,000 or less, with Spanish preparation available, and Fillable Forms, for any income level, with no state filing and limited calculations; for the guided software, the IRS says you must live in one of the states on its list and be 17 to 85 with an AGI of $95,000 or less, or be active-duty military; and each partner sets its own income, age and state residency criteria.

    Sources 6 · IRS Free File: Do your taxes for free (reviewed October 21, 2026): 'For $95,000 adjusted gross income (AGI) or less'; 'Spanish tax preparation and filing available'; 'For any income level'; 'No state tax filing'; 'Limited calculations used'; 'You must live in one of these states'; 'Age 17 to 85 with $95,000 or less adjusted gross income (AGI)'; 'Active-duty military'; 'Each partner sets its own eligibility criteria (income, age, state residency)'; 'a Public-Private Partnership (PPP) between the IRS and the Free File Alliance, a coalition of tax preparation software companies' · Checked October 31, 2026

11. According to the IRS, to use Free File you always start at IRS.gov/freefile: if you go directly to a partner's commercial website you will not get Free File; the program prohibits upselling and hidden fees, and prohibits selling bank products such as a refund anticipation loan (RAL); a guided-software partner may charge for a state return or if you do not qualify for a free federal return; to sign your e-filed return you use last year's AGI or your five-digit self-select PIN, and if you have never filed you can create a new PIN or enter '$0' as your AGI; and Free File only handles the current-year return, not prior years.

    Sources 6 · IRS Free File: Do your taxes for free, 'How it works', 'What about it is free', 'Benefits' and 'What you need': 'always go through the IRS.gov site'; 'You won’t get IRS Free File if you go directly to a partner’s commercial website'; 'No upselling of additional services or hidden fees permitted'; 'Selling of bank products, such as a refund anticipation loan (RAL), audit protection or other services are prohibited'; 'may charge a fee for (1) state tax return preparation and filing'; 'use last year’s AGI or last year’s self-select signature PIN'; 'If you’ve never filed before, you can create a new self-select PIN or put “$0” as your AGI'; 'you can only file your current year tax return using IRS Free File' · Checked October 31, 2026

12. According to the IRS, an extension with Form 4868 gives you until October 15 to file your federal return; to avoid penalties, you request the extension and pay any balance due by April 15; the extension is only for filing; and you can request it with Free File's guided software or Fillable Forms.

    Sources 6 · IRS Free File: Do your taxes for free, 'Extensions to file': 'An extension request using Form 4868 gives you until Oct. 15 to file your federal tax return'; 'To avoid penalties, file the extension and pay any balance due by the April 15 deadline'; 'The extension is only for filing your return'; 'You can file a request for extension using Guided Tax Software or Free File Fillable Forms online' · Checked October 31, 2026

13. According to the CFPB, you can connect virtually with VITA providers around the country to have your return prepared by signing up through GetYourRefund; and some VITA or Tax-Aide sites are open year-round while others close at the end of tax season, so it helps to check each site's open dates.

    Sources 7 · Guide to filing your taxes (modified February 12, 2026), 'Remote full-service free tax preparation' and 'Find a VITA, TCE, or AARP Tax-Aide site': 'You can get connected to VITA providers around the country virtually to have your return prepared by signing up through GetYourRefund'; 'Some VITA or AARP Tax Aide sites are open year-round and some close at the end of tax season'; 'check the “Dates open” column' · Checked October 31, 2026

14. According to the IRS, if the VITA site determines your return is out of scope, you will be advised to seek a paid preparer; anyone paid to prepare returns must have a preparer tax identification number (PTIN), sign the return, enter the PTIN and give you a copy; avoid preparers who base their fee on a percentage of your refund or offer to deposit your refund into their accounts; and never sign a blank tax form.

    Sources 8 · Topic no. 254, How to choose a tax return preparer (reviewed October 7, 2026): 'If your return is determined to be out of scope by the VITA site, you will be advised to seek a paid tax preparer'; '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'; 'Paid tax return preparers must have a PTIN'; 'enters his or her PTIN on the tax return, signs the tax return, and provides you a copy of the return (as required)'; 'Never sign a blank tax form' · Checked October 31, 2026

15. According to the IRS, Low Income Taxpayer Clinics (LITCs) help low-income people who have a tax dispute with the IRS and provide education to people who speak English as a second language; they can represent you before the IRS or in court on audits, appeals, collection matters and other disputes; their services are free or for a small fee; the amount in dispute is usually less than $50,000; Publication 4134 lists them; and they are completely independent of the IRS.

    Sources 9 · Low Income Taxpayer Clinics (reviewed April 2, 2026): 'assist low income individuals who have a tax dispute with the IRS, and provide education and outreach to individuals who speak English as a second language (ESL)'; 'LITCs can represent you before the IRS or in court on audits, appeals, tax collection matters, and other tax disputes'; 'Services are provided for free or for a small fee'; 'usually less than $50,000'; 'Publication 4134, Low Income Taxpayer Clinic List'; 'completely independent of the IRS' · Checked October 31, 2026