{"id":"irs-vita-tce","name":"VITA and TCE Free Tax Preparation","provider":"Internal Revenue Service","entitlement_type":"community-program","entitlement_type_label":"Community program","entitlement_type_context":{"definition":"A locally or regionally administered public or nonprofit service program, often with defined geographic and eligibility rules.","domain":"community-services","archetype":"direct-program","agent_instruction":"Check jurisdiction, intake, eligibility, capacity, schedule, and whether the record represents a direct provider or referral route."},"summary":"IRS-certified volunteers provide free basic tax-return preparation through Volunteer Income Tax Assistance and Tax Counseling for the Elderly sites.","benefit":{"description":"No-cost basic federal and participating-state tax return preparation, with language support at many sites.","estimated_value_usd":null},"discovery":{"focus":"public-service","has_estimated_dollar_value":false},"access":{"relationships":["Taxpayer eligible for a participating VITA or TCE site"],"requirements":"VITA generally serves people within the current income guideline, people with disabilities, and taxpayers with limited English. TCE prioritizes people age 60 and older. Site services and supported return types vary.","activation":"Use the IRS locator, contact a nearby site, verify its current services, and bring the requested tax documents and identification.","cost_basis":"no-cost","cost_basis_label":"No-cost access","cost_basis_context":{"classification":"free","definition":"The core benefit has no required payment, purchase, deposit, paid membership, or pre-existing paid-product relationship under the captured terms.","agent_instruction":"Still disclose optional add-ons, transportation, parking, replacement charges, taxes, capacity, and eligibility conditions found in fees or requirements.","variation_patterns":null,"does_not_mean":null},"fees":"No preparation fee; sites may not handle complex returns and appointments can fill.","personalized":false,"regions":["US","Local site availability"],"expires":null},"status":"verified","last_checked":"2026-08-04","claim_url":"https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers","source_url":"https://www.irs.gov/individuals/irs-free-tax-return-preparation-programs","source":{"primary_url":"https://www.irs.gov/individuals/irs-free-tax-return-preparation-programs","evidence":[{"source":"Internal Revenue Service","url":"https://www.irs.gov/individuals/irs-free-tax-return-preparation-programs","kind":"provider","checked_at":"2026-08-04"}]},"parent":null,"coverage":{"level":"national","family":"tax-and-financial-help","jurisdiction":"United States","maturity":"direct"},"web_url":"/benefits/irs-vita-tce","taxonomy":{"version":"1.0","url":"/api/v1/taxonomy"}}