VITA and TCE — free tax return preparation

What this actually is

IRS-run programs that prepare and file your tax return for free, at thousands of sites across the country, staffed by trained and certified volunteers. TCE focuses on older taxpayers and much of it is delivered through AARP. This is the direct answer to the paid-preparer problem attached to the EITC entry above: a storefront that charges a fee plus a "refund transfer" plus interest on an advance can take a meaningful slice of the biggest cheque a low-income household sees all year, for work these sites do for nothing. Volunteers are certified to the returns they handle, they catch credits people miss — EITC, the child credits, education credits — and they will file prior-year returns, which is how you claim credits from years you did not file.

Who qualifies, and what trips people up

VITA serves taxpayers who qualify — generally lower- and moderate-income filers, people with disabilities, and people with limited English; TCE serves older taxpayers, with priority to those 60 and over. Sites have scope limits and will turn away complex returns (rental property, large self-employment losses, certain investment situations), so call ahead and describe your situation. Find locations with the IRS VITA site locator or the AARP site locator, both linked from the source page. Bring photo ID, Social Security cards or ITIN letters for everyone on the return, all income documents, last year's return if you have it, and bank details for direct deposit — direct deposit is free and faster than any product a paid preparer will sell you. Both spouses must be present to sign a joint return. Sites fill up; go early in the season.