Free Tax Help 2027: VITA, TCE and Free File Limits

Free help isn't the same as unlimited help. Volunteers stop at certain forms, and a self-employed person with business losses, depreciation or a home office will be sent to a paid preparer. Check the out-of-scope list below before you book.

Free Tax Help Options Compared for the 2027 Filing Season

There are 6 free routes, and the right one depends on your income, age, military status and how complicated your return is. Grantsights compared each option's published limits on November 10, 2026:

A common mistake is assuming a $70,000 household is too well off for free help. In Grantsights analysis of the IRS figures, the VITA guideline sits just above the 2025 earned income credit limit for a married couple with 3 or more children ($68,675), which is why the IRS describes VITA as focused on people who meet the EITC income guidelines.

VITA Eligibility: The $70,244 Guideline and What It Really Means

The current VITA figure is $70,244, and the IRS words it carefully. Its free tax return preparation page (opens in a new tab) lists three groups VITA serves:

• People who generally make about $70,244 or less
• Persons with disabilities
• Limited English-speaking taxpayers

The same page says the IRS "does not set a program-wide income limit," and that individual VITA sites may set their own. In practice that cuts both ways. A site with a long line may hold to the guideline strictly, while another may still help someone a little over it whose return is simple. The guideline is about income, but the real gate is complexity: a volunteer can only prepare what the scope rules allow.

Specifically, here's what the IRS page doesn't say. It doesn't name the tax year the $70,244 figure applies to, and it doesn't say whether it means wages, adjusted gross income or household income. Grantsights' reading is that it tracks the top of the earned income credit range, because the IRS says the program "generally focuses on taxpayers who meet the Earned Income Tax Credit income guidelines." If you're close to the line, call the site.

According to IRS release IR-2025-103, the maximum earned income credit for tax year 2026, the returns you'll file in 2027, is $8,231 for families with three or more qualifying children. The IRS EITC tables page (opens in a new tab) lists these 2025 limits:

Investment income must be $11,950 or less for 2025. If you missed the credit on a past return, a VITA site can also prepare limited prior-year and amended returns, per Publication 3676-B.

TCE and AARP Foundation Tax-Aide for People 60 and Older

According to IRS guidance, TCE is built for taxpayers 60 and older and focuses on the pension and retirement questions seniors run into. The IRS says a majority of TCE sites are run by AARP Foundation's Tax-Aide program.

AARP's Tax-Aide page (opens in a new tab), as read on November 10, 2026, says:

• Membership isn't required. You don't need to be an AARP member.
• The focus is people over 50 with low to moderate income, though AARP doesn't publish a dollar cutoff.
• The season runs early February to mid-April.
• Scale: AARP says that "this year" more than 30,000 volunteers helped more than 1.8 million taxpayers secure nearly $2 billion in refunds, at over 3,600 locations in all 50 states. The page doesn't say which year that is.
• Contact: 888-227-7669 or taxaide@aarp.org. The IRS page says AARP's own site locator works from January through April.

Volunteers can either prepare your return or coach you to prepare it yourself. One rule matters for older filers who also bring a spouse or adult child along: Publication 3676-B notes that "by law, some sites provide priority services to seniors," and it warns that you may not be served right away.

Retirement income is mostly in scope. Publication 4012 covers Forms 1099-R, SSA-1099, RRB-1099 and CSA-1099, with exceptions such as foreign retirement arrangements and foreign social security from Canada or Germany treated as U.S. Social Security. If Social Security or Supplemental Security Income is your main income, the SSI benefits guide and the help for seniors programs guide cover the benefits that sit alongside a tax refund.

How to Find a Free Tax Site Near You

The IRS gives 2 phone numbers and 2 locators, and they cover different sites, with listings added over 3 months from February through April. Start with both if you're over 60:

1. IRS VITA/TCE locator: freetaxassistance.for.irs.gov/s/sitelocator, or call 800-906-9887. The IRS says the locator is updated regularly from February through April, so a site that's missing in January may appear later.
2. AARP Tax-Aide locator: aarp.org/money/taxes/aarp-taxaide/locations/ or 888-227-7669.
3. Check what the site offers. The IRS says available services vary by site depending on volunteers' expertise. Some sites list "Self-Prep," where you prepare your own basic federal and state return with a volunteer's guidance.
4. Call ahead about appointments, drop-off and language help. Publication 3676-B says hours and services may be limited.

Our view: book early, and start here before paying anyone. Because the locator fills in through February, the people who wait until April often find the closest sites full. If you're stuck, the Free File and Fillable Forms routes below don't depend on a volunteer's calendar.

What to Bring to a VITA or TCE Appointment

The IRS checklist for free tax return preparation (opens in a new tab), updated October 24, 2026, lists 15 items, and missing one can mean a second trip. Start collecting them 2 weeks before your appointment. Bring:

• Original photo ID for you and your spouse if filing jointly (driver's license, state, school, employer or military ID, visa or passport)
• Social Security cards for you, your spouse and dependents, or ITIN notices if you don't have a Social Security number
• Proof of foreign status if you're applying for an ITIN
• Birth dates for everyone on the return
• All wage and income forms: W-2, W-2G, 1099-R, 1099-MISC, plus SSA-1099 for Social Security and Forms 1099 for bank interest and dividends
• Last year's federal and state returns, if you have them
• A blank check or bank routing and account numbers for direct deposit
• Daycare costs and the provider's tax ID number
• Form 1095-A if you had Marketplace health coverage, and any health insurance exemption certificate
• IRS and state income transcripts if you're filing a prior-year return

If you're married filing jointly and want to e-file, both spouses must be present to sign. At the site you'll fill out Form 13614-C, the intake and interview sheet. Grantsights downloaded the October 2026 revision on November 10, and it already asks about 2026, including digital assets, whether you lived in two or more states and whether you were issued an identity protection PIN. Read it at home first so the questions don't surprise you.

What VITA Volunteers Won't Prepare

Volunteers can only prepare returns inside the IRS scope rules, and Publication 4012 (Rev. 10-2026) says anything not listed is out of scope "because no training has been provided." The shorter list in Publication 3676-B (opens in a new tab) says volunteers won't prepare:

• Schedule C with a net loss, depreciation or business use of the home
• Complex Schedule D capital gains and losses
• Forms 8615 and 8814 (children's unearned income)
• Form SS-8 (worker status determinations)
• Parts 4 and 5 of Form 8962 (premium tax credit allocations)
• Returns with casualty or disaster losses

Grantsights checked the full scope chart in Publication 4012 (opens in a new tab) for the limits that trip up gig workers and small sellers. Schedule C is in scope only with advanced certification, and it's out of scope for businesses with total expenses over $50,000, inventory (cost of goods sold), contract labor, employees, depreciation, actual vehicle expenses instead of the standard mileage rate, business use of home, net losses, bartering, hobby income and any digital asset transactions. Capital gains are out of scope if you sold anything other than stocks, mutual funds, ETFs or a personal home, or if you trade options or futures. The qualified business income deduction is out of scope above $201,750 of taxable income ($403,500 if married filing jointly).

The red flag here isn't the volunteer saying no. It's a filer who leaves out a 1099-K or a crypto sale to stay in scope. You're responsible for what's on the return, so if your return is out of scope, the next stop is a paid preparer you vet carefully, or Free File software if you're under the limit.

What volunteers will do, per Publication 3676-B: wages and tips, interest and dividends, retirement income, unemployment and state refunds, limited self-employment, gambling winnings, education credits, the premium tax credit, the child tax credit and earned income credit, ITIN applications on Form W-7, limited home sales and limited prior-year and amended returns.

Grantsights Analysis of VITA and TCE Volume and Accuracy

VITA and TCE sites filed over 2.9 million federal returns in the 2026 filing season. According to IRS Publication 5347 (opens in a new tab), dated September 2026, partners supported over 9,000 sites with more than 84,500 volunteers, and the IRS's quality review estimated 98.47% accuracy for federal returns at eligible sites.

Grantsights analysis of the 2.9 million returns, 9,000 sites and 84,500 volunteers in Publication 5347:

• About 320 returns per site. 2.9 million returns over 9,000 sites works out to roughly 322 per site for the season, or about 34 per volunteer. Because both IRS figures are "over" amounts, treat these as approximate.
• One VITA/TCE return for roughly every eight EITC claims. The IRS EITC statistics page (opens in a new tab) reports 24 million EITC claims worth $69.6 billion for tax year 2024, an average of $2,894. VITA and TCE don't serve only EITC filers, and not every EITC filer wants help, so this is a rough sense of scale, not a coverage rate.
• AARP Tax-Aide is a large share of the volunteer system. Its own count of more than 1.8 million taxpayers helped is about 62% of the 2.9 million federal returns IRS reports for all VITA/TCE sites. The two counts don't use the same unit (taxpayers versus returns) or necessarily the same year, so this is only directional.
• Accuracy held up under review. Of the 298 returns IRS reviewers checked in person, 293 were accurate: 137 of 138 at VITA sites and 158 of 160 at TCE sites.

Our reading: the volunteer system is accurate but thin. 9,000 sites for a country with 24 million EITC claims means capacity runs out at peak, which is why the self-filing options matter. If your return is simple and your income is under the VITA guideline, a volunteer site is the best route; if every site near you is booked into April, don't wait on it, and file through Free File instead.

IRS Free File, Fillable Forms and the End of Direct File

According to IRS Free File page (opens in a new tab), updated October 21, 2026, guided tax software is free for adjusted gross income of $95,000 or less, and Free File "has closed" until January 2027. The page doesn't say which tax year the $95,000 applies to. For the 2026 filing season, IRS Tax Tip 2026-08 put the limit at $89,000 of 2025 income, with 8 partner companies.

Three Free File rules worth knowing:

1. Start from IRS.gov. IRS news release IR-2026-38 says you must begin at the IRS Free File page to get the free version, not at a company's own home page.
2. Each partner sets its own rules. Age, state and income criteria differ, and only some partners include a free state return.
3. Fillable Forms have no income limit, but they're bare-bones: calculations are limited, there's no state filing, and they can't prepare amended returns. They can file an extension. Fillable Forms are worth it only if you already know which forms you need; for most first-time filers, guided software is better than a blank form.

IRS Direct File isn't coming back for now. The Taxpayer Advocate Service filing season page (opens in a new tab), last updated March 6, 2026, says "This program will end for the 2026 filing season." A TIGTA audit report (opens in a new tab) issued March 19, 2026 says the IRS will suspend Direct File after Treasury recommended in October 2025 that the IRS focus on Free File. TIGTA found that 59% of the 751,000 people who registered for Direct File in 2025 didn't submit a return through it. Grantsights found no official page announcing Direct File for 2027.

MilTax for Service Members, Families and Recent Veterans

MilTax is the Defense Department's free tax service, and it has no income limit on the page Grantsights read. Per Military OneSource (opens in a new tab), free software and expert consultations are open to active-duty service members, eligible family members, survivors, and veterans up to 365 days after separation or retirement. It covers a federal return and up to 5 state returns, and consultants handle military-specific issues such as the Military Spouses Residency Relief Act, moving deductions and combat pay exclusions. MilTax software "will be available in January 2027," and the phone line is 800-342-9647.

One discrepancy to know about: IRS Tax Tip 2026-08 said MilTax allows up to three state returns, while IRS release IR-2026-38 and Military OneSource both say five. Go by Military OneSource, which runs the program.

Eligibility is checked through DEERS. Veterans past the 365-day window can still use VITA, which also runs sites on many installations, and the grants for veterans guide covers VA and state programs that aren't tax-related.

What IRS.gov Doesn't Tell You About Free Tax Help

The IRS pages are accurate but scattered, and several gaps only show up when you read them side by side:

• The income line isn't a hard line. The $70,244 figure is a guideline, and the IRS says sites may set their own limits. Some will help above it; some won't.
• Scope, not income, decides most turn-aways. A $40,000 rideshare driver who claims actual car expenses is out of scope; a $68,000 retiree with a pension and Social Security is in scope.
• Refunds with the EITC are held by law. The IRS EITC page (opens in a new tab) says it must wait until mid-February to issue refunds that claim the credit, no matter how early you file. Free help doesn't change that, and a preparer promising an earlier EITC refund is selling a loan.
• The 2026 season was harder to reach by phone. GAO's 2026 filing season report (opens in a new tab) found average IRS call wait times rose to 8 minutes from 3 in 2025, and the IRS served 626,000 people in person, about 15% fewer than 740,000 the year before. Another reason to get your volunteer appointment early.
• Volunteer help ends when the return is filed. If the IRS later audits or bills you, a Low Income Taxpayer Clinic can step in. The Taxpayer Advocate Service LITC page (opens in a new tab) says clinics represent people with income up to 250% of the 2026 poverty guidelines in audits, appeals and collection disputes, for free or a small fee. Clinics are independent of the IRS.

For example, a family of four earning $62,000 with two children could qualify for VITA and, under the 2025 tables, be within the married-filing-jointly EITC limit of $64,430. A family at the same income with a home business showing a loss would be turned away by the same site.

Scams and Red Flags Around Tax Preparation

Every VITA and TCE site charges $0, so any fee is a warning sign. Ghost preparers also made the IRS's 2026 Dirty Dozen list. According to IRS release IR-2026-30 (opens in a new tab), a ghost preparer is one who prepares a return but won't sign it or include a Preparer Tax Identification Number (PTIN), and "When a preparer refuses to sign or provide a PTIN, that is a major red flag." Watch for:

• A preparer who won't sign or asks you to sign a blank or incomplete return. The IRS says never do that.
• Refunds sent to someone else's account. Make sure direct deposit goes to your own account.
• Calls, texts or emails claiming to be the IRS. The same release says the IRS generally contacts taxpayers by mail first and doesn't leave urgent, threatening prerecorded messages, demand immediate payment or threaten arrest.
• Social media tax tricks. The 2026 list includes bogus "self-employment tax credit" promotions and inflated withholding claims.
• "Free" offers that start somewhere other than IRS.gov. Free File only works from the IRS page.

To report a paid preparer, the IRS preparer complaint page (opens in a new tab) points to Form 14157, or Form 14157-A if a preparer changed your return or redirected your refund without your consent. To report unethical behavior by a VITA or TCE volunteer, Form 13614-C gives the email ts.voltax@irs.gov. Volunteer sites never charge, so a fee is itself a warning sign.

Other Help While You Wait for Your Refund

A refund often arrives weeks after the bill that's due now. The Grantsights free eligibility checker won't prepare a return or find a VITA site, but choosing Individual and then Personal financial help gives you official routes for rent, utilities and food, including the USA.gov benefit finder and 211. These guides go deeper:

• SNAP food stamps guide for monthly grocery help
• TANF cash assistance guide for families with children
• Emergency cash assistance guide for one-time crisis help
• Child care assistance programs, since the child care credit at tax time won't cover this month's bill

If you run or fund a tax clinic rather than use one, our separate guide on grants for free tax preparation programs covers the IRS VITA grant and other funding for organizations.

FAQ: Free Tax Help

What is the income limit for VITA free tax help? About $70,244 or less, per the IRS page updated October 19, 2026. Sites may set their own limits.

Who can use TCE, Tax Counseling for the Elderly? People 60 and older. Most TCE sites are run by AARP Foundation Tax-Aide, and you don't need to be an AARP member.

How do I find free tax preparation near me? Use the IRS locator or call 800-906-9887; for AARP Tax-Aide, call 888-227-7669.

What should I bring to a VITA or TCE appointment? Photo ID, Social Security cards or ITIN notices, all W-2s and 1099s, last year's return and bank details for direct deposit.

Is IRS Direct File available for the 2027 filing season? No official source says so. The Taxpayer Advocate Service says it ended for the 2026 filing season.

What won't VITA volunteers prepare? Business losses, depreciation, home office, complex capital gains, casualty losses and Schedule C businesses with expenses over $50,000.

What is the IRS Free File income limit? $89,000 of 2025 income in the 2026 season; the IRS page now shows $95,000 for the round opening January 2027.

Sources

1. IRS, Free tax return preparation for qualifying taxpayers (updated October 19, 2026) (opens in a new tab)
2. IRS, Checklist for free tax return preparation (updated October 24, 2026) (opens in a new tab)
3. IRS, Publication 3676-B, IRS Certified Volunteers Providing Free Tax Preparation (Rev. 12-2024) (opens in a new tab)
4. IRS, Publication 4012, VITA/TCE Volunteer Resource Guide (Rev. 10-2026) (opens in a new tab)
5. IRS, Publication 5347, Quality Statistical Sample Review Results (September 2026) (opens in a new tab)
6. IRS, Form 13614-C, Intake/Interview and Quality Review Sheet (October 2026) (opens in a new tab)
7. IRS, IRS Free File: Do your taxes for free (updated October 21, 2026) (opens in a new tab)
8. IRS, Tax Tip 2026-08, 2026 tax filing season opens with several free filing options available (opens in a new tab)
9. IRS, IR-2026-38, Free options and resources for preparing and filing taxes in 2026 (opens in a new tab)
10. IRS, IR-2025-103, Tax inflation adjustments for tax year 2026 (opens in a new tab)
11. IRS, Earned income and EITC tables (opens in a new tab)
12. IRS, Earned Income Tax Credit (EITC) (opens in a new tab)
13. IRS, Statistics for tax returns with the EITC (updated July 28, 2026) (opens in a new tab)
14. IRS, IR-2026-30, Dirty Dozen tax scams for 2026 (opens in a new tab)
15. IRS, Make a complaint about a tax return preparer (updated October 21, 2026) (opens in a new tab)
16. Taxpayer Advocate Service, Filing season resources (updated March 6, 2026) (opens in a new tab)
17. Taxpayer Advocate Service, Low Income Taxpayer Clinics (opens in a new tab)
18. TIGTA, Direct File Activity for the 2025 Filing Season, Report 2026-408-006 (March 19, 2026) (opens in a new tab)
19. GAO, 2026 Filing Season: Preliminary Observations on IRS Performance (GAO-26-109074) (opens in a new tab)
20. Military OneSource, MilTax military tax services (opens in a new tab)
21. AARP Foundation, Tax-Aide (opens in a new tab)