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File: Pub 1114 FRONT (Rev.

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Return Address (Please Print)
Complete reverse side and mail to the IRS ADC listed below

To: Internal Revenue Service
Attention: SPEC Territory Manager

Rancho Cordova, CA 95741
P.O. Box 1600
Area Distribution Center

Other People
With Their


Tax Returns

Publication 1114 (Rev. 8-01)
Catalog Number 46978 J



vita-tce brochures '01 5 9/19/01, 7:07 PM
File: Pub 1114 BACK (Rev. 8-01)
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What exactly is Tax Counseling for the Elderly? • preparation and issuance of national training, technical,

I am interested in participating in the Volunteer Income Tax Assistance (VITA) Program.

Previous Tax Experience/Training
publicity and administrative materials, forms and publica-
The Revenue Act of 1978 authorized a special program of
tions required for the program;
tax counseling aimed at taxpayers 60 years or older. This
Act also authorizes the IRS to enter into cooperative • preferential telephone access to IRS Taxpayer Service
agreements with private or public non-profit agencies or Representative;
organizations to establish a network of trained volunteers • establishment of quality control measures and reporting
who will provide free tax information and return prepara- requirements; and

Work Preference
tion to the elderly. Special emphasis has been placed on • coordination of national conferences, training programs

Day(s) of week
reaching elderly people who are shut-in, blind, disabled, or other meetings as necessary.
and/or members of minority groups. The volunteers will How long does the program run?
be trained and tested by the IRS, and will receive prefer-

ential access to the free phone system. In addition, volun- Actual assistance to taxpayers under the program is con-

teers in the Tax Counseling for the Elderly Program will be centrated within the January 1 to April 15 filing period. The
reimbursed for out-of-pocket expenses incurred in training planning and administration of the program can be ex-
or while providing counseling and assistance. pected to require nearly the entire fiscal year. Cooperative
agreements are awarded for one year only and expire

Zip Code
How is the program structured? September 30 of each year.
The program is administered under the direction of private How is the Cooperative Agreement awarded?
or public non-profit agencies and organizations through a
cooperative agreement with the IRS. Under the agree- Private or public non-profit agencies and organizations
ment, the sponsor assumes responsibility for the adminis- that wish to sponsor the program must apply for consider-
tration of the program, with the IRS providing the bulk of ation to the IRS through the submission of the Publication

the training and technical support. 1101, Tax Counseling for the Elderly Program Application
Package. Selection will be made based upon the informa-
Who may sponsor the program? tion provided in the Publication 1101 illustrating the

Telephone Number (include area code)
Only private or public non-profit agencies and organiza- applicant’s ability to meet the requirements of the Tax

Organization's Name (if applicable)
tions are authorized to participate in the Tax Counseling Counseling for the Elderly Program. Other considerations

TCE Interest Card
for the Elderly Program. They must have experience in in the selection process include the availability of funds,
coordinating extensive volunteer programs and have ex- which are appropriated by Congress, and taxpayer needs
perience in delivering services to the elderly. as determined by the IRS.

What is the role of the sponsoring organization? When should applications be filed?
The administrative responsibilities of the sponsor include: Generally, applications will be solicited during June and
• recruitment and management of a volunteer network to July of each year, though the IRS may at any time solicit
provide tax counseling assistance to elderly individuals; or request eligible organizations to submit applications for
participation in the program. The deadIine for the submis-
• selection, establishment and management of volunteer
sion of applications is provided in the Publication 1101 as

tax assistance sites;

well as in the Federal Register.
• establishment of effective Iiaison with IRS offices at the
Headquarters, Area and Territory levels in order to coordi- How does one apply or receive additional
nate training, publicity and technical support provided by information?
these offices;
Agencies and organizations interested in sponsoring a
• establishment of quality control measures; and Tax Counseling for the Elderly program can obtain addi-
• financial and management reporting; tional information or request the Publication 1101 by writ-
• upon request, accommodations for persons with disabili- ing or calling the IRS. The address is given below:
ties will be provided by sponsoring organizations in coop- Tax Counseling for the Elderly Program
eration with the IRS. W:CAR:SPEC:FO:GA, Room C7-185 (NCFB)
What is the IRS role in the program? Internal Revenue Service
The IRS has the primary responsibility of providing techni- 5000 Ellin Road
cal support and training for volunteers to ensure that com- Lanham, MD 20706
plete and accurate tax information is provided. IRS re-
sponsibilities include: To get the most up to date tax products and informa-
• development and issuance of program requirements and tion visit us on the World Wide Web at:



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