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Free tax preparation: VITA / TCE + Free File + CalFile (free ways to prepare and file federal and California returns): who qualifies, what you get, how to apply, and what happens next

VITA and TCE volunteers prepare returns free, generally for people earning about $70,244 or less and for people 60 and older; IRS Free File gives free software for adjusted gross income of $89,000 or less; CalFile files the California return free with the Franchise Tax Board. These routes are how people collect CalEITC, the EITC and the Child Tax Credit without paying a preparer.

What free tax preparation is, in one paragraph

Four free routes put the tax credits on a filed return. VITA and TCE are IRS programs where certified volunteers prepare returns at community sites (rule:vita_tce_free). IRS Free File gives free guided software for people under an income limit, and Free File Fillable Forms for anyone (rule:free_file_guided, rule:fillable_forms). CalFile files the California return directly with the Franchise Tax Board at no charge (rule:calfile). These routes are how people collect CalEITC, the EITC and the Child Tax Credit without paying a preparer.

about $70,244
the income VITA generally serves; sites may set their own limit (IRS, rule:vita_income_guide)

Who may qualify

RouteWho it servesRule
VITAgenerally income about $70,244 or less; also people with disabilities and limited Englishrule:vita_income_guide, rule:vita_groups
TCE (incl. AARP Tax-Aide)especially age 60 and olderrule:tce_60
IRS Free File guided softwareage 17 to 85 with AGI $89,000 or less, or active-duty military; California residents includedrule:free_file_guided, rule:free_file_ca
Free File Fillable Formsany income; no state returnrule:fillable_forms
CalFilefull-year California residents, 10 or fewer dependents, a CA return filed in 1 of the last 5 years to registerrule:calfile_resident, rule:calfile_dependents, rule:calfile_register

How to apply, and what happens after

Find a VITA or TCE site with the IRS locator or at 800-906-9887; AARP Tax-Aide sites at 888-227-7669 from January to April (rule:vita_locator, rule:aarp_locator). Services vary by site (rule:services_vary), and each return gets a quality review before filing (rule:quality_review).

Start IRS Free File at IRS.gov/freefile, not on a company's own site (rule:free_file_start). Free File handles only the current year's return (rule:free_file_current_year), and a provider may charge for a state return (rule:free_file_fees). CalFile handles the California return for 2023, 2024 and 2025 (rule:calfile_years). Form 4868 extends filing to 15 October (rule:extension_oct15).

No page states an appeal for refused service (rule:appeal_none). Decisions on the credits themselves belong to the IRS and FTB; see each credit's article.

The procedure, stage by stage, as data
JSONThe procedure, stage by stage, as data
9 items
10 keys
"id""stage:discover"
"order"1
"name""Discover"
"what_happens""The person learns returns can be prepared or filed free: VITA/TCE in person, IRS Free File and CalFile online"
"who_acts""Person / 211 / outreach"
"timeline""Before the filing deadline; sites are listed February through April (rule:locator_season)"
"evidence""None"
"failure_mode""Paying a preparer for a return that qualifies for free help"
"model_role""Name the free routes that fit the person's income and age"
"automation_class""A"
10 keys
"id""stage:screen_eligibility"
"order"2
"name""Screen eligibility"
"what_happens""Income against the VITA guide and the Free File AGI limit; age 60+ for TCE; full-year California residence for CalFile"
"who_acts""Model + person"
"timeline""Minutes"
"evidence""Income, age, residency"
"failure_mode""Assuming a site's own income limit is the IRS's"
"model_role""Apply rule:vita_income_guide, rule:free_file_guided, rule:calfile_resident"
"automation_class""A"
10 keys
"id""stage:gather_documents"
"order"3
"name""Gather documents"
"what_happens""W-2s, 1099s, ID and SSN or ITIN for everyone on the return, last year's return"
"who_acts""Person with model checklist"
"timeline""Before the visit or session"
"evidence""Documents listed in IRS Publication 3676-B"
"failure_mode""Arriving without an ID number or income form"
"model_role""Build the checklist from known facts"
"automation_class""A"
10 keys
"id""stage:complete_application"
"order"4
"name""Complete application"
"what_happens""A volunteer prepares the return with the person, or the person completes Free File or CalFile"
"who_acts""Volunteer or person; model explains"
"timeline""One visit or session"
"evidence""Draft return"
"failure_mode""Choosing a company site directly instead of starting at IRS.gov/freefile (rule:free_file_start)"
"model_role""Explain each step; never fill or file"
"automation_class""B"
10 keys
"id""stage:interview_verification"
"order"5
"name""Interview / verification"
"what_happens""Every VITA/TCE return gets a quality review before filing (rule:quality_review)"
"who_acts""Site volunteers"
"timeline""At the visit"
"evidence""Reviewed return"
"failure_mode""Leaving before review"
"model_role""Explain the review"
"automation_class""C - human review"
10 keys
"id""stage:submit"
"order"6
"name""Submit"
"what_happens""The site e-files, or the person e-files through Free File or CalFile"
"who_acts""Volunteer or person"
"timeline""By the due date, or 15 October with Form 4868 (rule:extension_oct15)"
"evidence""E-file acceptance"
"failure_mode""No acceptance record kept"
"model_role""Record the date the person says it was filed"
"automation_class""B"
10 keys
"id""stage:decision"
"order"7
"name""Decision"
"what_happens""The IRS and FTB process the returns; credits are decided there (see B049-B053)"
"who_acts""IRS / FTB"
"timeline""Processing time"
"evidence""Refund or notice"
"failure_mode""None specific"
"model_role""Point to the credit article for that decision"
"automation_class""D"
10 keys
"id""stage:renew_recertify"
"order"8
"name""Renew / recertify"
"what_happens""Nothing renews; each year is a new filing (rule:renewal_season)"
"who_acts""Person"
"timeline""Each filing season"
"evidence""That year's documents"
"failure_mode""Missing the season's site hours"
"model_role""Remind before February"
"automation_class""A"
10 keys
"id""stage:denial_response"
"order"9
"name""Denial response"
"what_happens""A site may not prepare a return outside its volunteers' certification (rule:services_vary)"
"who_acts""Site"
"timeline""At the visit"
"evidence""None"
"failure_mode""Turned away with no other route"
"model_role""Name another route: another site, Free File, Fillable Forms, CalFile"
"automation_class""A"

The same facts open other programs

A filed return is the only way to collect these:

References (8)
What this article shares with the graph
JSONWhat this article shares with the graph
6 keys
"program_id""B054"
"graph""california-benefits-graph"
"related_program_ids" 8 items
"B049"
"B052"
"B053"
"B050"
"B051"
"B067"
"B068"
"B012"
"related_programs" 8 keys
"B049""California Earned Income Tax Credit (CalEITC)"
"B052""Federal EITC"
"B053""Child Tax Credit + Additional CTC"
"B050""Young Child Tax Credit (CA)"
"B051""Foster Youth Tax Credit (CA)"
"B067""211 (navigation infrastructure)"
"B068""Benefits.gov + USA.gov benefit finder + BenefitsCheckUp (NCOA)"
"B012""Covered California premium tax credits (APTC)"
"triggered_by_events"
"shares_facts_with" 2 keys
"household.income.annual" 5 items
"B012"
"B049"
"B050"
"B052"
"B053"
"person.identity.date_of_birth" 5 items
"B001"
"B011"
"B013"
"B023"
"B063"

Official addresses

Related pages
Beside
California Earned Income Tax Credit (CalEITC) (cash back on the California tax return for low-wage workers): who qualifies, what you get, how to apply, and what happens nextFederal EITC (the IRS Earned Income Tax Credit for low- and moderate-wage workers): who qualifies, what you get, how to apply, and what happens nextChild Tax Credit + Additional CTC (the federal tax credit for children under 17): who qualifies, what you get, how to apply, and what happens nextYoung Child Tax Credit (CA) (cash back on the California return for families with a child under 6): who qualifies, what you get, how to apply, and what happens nextFoster Youth Tax Credit (CA) (cash back on the California return for former foster youth aged 18 to 25): who qualifies, what you get, how to apply, and what happens next211 (navigation infrastructure) (the free, confidential phone number for local help, open 24 hours): who qualifies, what you get, how to apply, and what happens nextBenefits.gov + USA.gov benefit finder + BenefitsCheckUp (NCOA) (free online questionnaires that list programs you may qualify for): who qualifies, what you get, how to apply, and what happens nextCovered California premium tax credits (federal help paying for a Covered California health plan): who qualifies, what you get, how to apply, and what happens next
References (23)
  1. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals.”
  2. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“While the IRS does not set a program-wide income limit, individual VITA sites may establish their own.”
  3. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“People who generally make about $ 70,244 or less”
  4. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“Limited English-speaking taxpayers”
  5. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“In addition to VITA, 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.”
  6. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“the IRS requires a quality review check for every return prepared at a VITA/TCE site prior to filing.”
  7. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“Note: Available services can vary at each site due to the availability of volunteers certified with the tax law expertise required for your return.”
  8. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“To locate the nearest VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887 .”
  9. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“To locate the nearest AARP TCE Tax-Aide site between January and April use the AARP Site Locator Tool or call 888-227-7669 .”
  10. Free tax return preparation for qualifying taxpayers — Internal Revenue Service“Attention: The locator is updated regularly from February through April.”
  11. IRS Free File: Do your taxes for free — Internal Revenue Service“Age 17 to 85 with $89,000 or less adjusted gross income (AGI)”
  12. IRS Free File: Do your taxes for free — Internal Revenue Service“AL, AR, AZ, CA, CO, CT, GA, HI, IA, ID, IL, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, NC, NE, NJ, NM, NY, OH, OK, PA, SC, UT, VA, VT, WA, WI, WV”
  13. IRS Free File: Do your taxes for free — Internal Revenue Service“The program also includes the Free File Fillable Forms application, a tax preparation option available to all income levels at no cost.”
  14. IRS Free File: Do your taxes for free — Internal Revenue Service“An IRS Free File Guided Tax provider may charge a fee for (1) state tax return preparation and filing, (2) when the filer does not qualify for a free federal tax return based on the provider’s eligibility criteria, (3) when the filer’s adjusted gross income (AGI) exceeds the Guided Tax program’s AGI threshold for eligibility.”
  15. IRS Free File: Do your taxes for free — Internal Revenue Service“Please note you can only file your current year tax return using IRS Free File.”
  16. IRS Free File: Do your taxes for free — Internal Revenue Service“An extension request using Form 4868 gives you until Oct. 15 to file your federal tax return.”
  17. IRS Free File: Do your taxes for free — Internal Revenue Service“You won’t get IRS Free File if you go directly to a partner’s commercial website.”
  18. CalFile — California Franchise Tax Board“Use CalFile to e-file your state tax return directly to the Franchise Tax Board.”
  19. CalFile — California Franchise Tax Board“Free - CalFile is completely free.”
  20. CalFile — California Franchise Tax Board“To register, you must have filed a CA tax return for 1 of the last 5 years.”
  21. CalFile — California Franchise Tax Board“We now accept 2023, 2024, and 2025.”
  22. CalFile Qualifications 2025 — California Franchise Tax Board“A California resident for the entire year”
  23. CalFile Qualifications 2025 — California Franchise Tax Board“Claiming 10 or fewer dependents”