U.S. · Free tax help · 2027 season
VITA income limit 2027.
Who VITA and TCE serve, the $70,244 guideline, how sites decide, and how to find one.
There is no program-wide VITA income limit. The IRS says the program generally focuses on taxpayers who meet the Earned Income Tax Credit guidelines and offers free help to people who generally make about $70,244 or less, people with disabilities and limited English speakers. Individual sites may set their own limits.
Your situation
Free options worth checking
What the IRS says
The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals. The IRS says the VITA program has operated for over 50 years and that, while it does not set a program-wide income limit, individual sites may establish their own. The program generally focuses on taxpayers who meet the Earned Income Tax Credit income guidelines. The page lists the groups that many sites help: people who generally make about $70,244 or less, persons with disabilities, and limited English-speaking taxpayers. TCE is aimed at people 60 and older and specializes in pension and retirement questions; a majority of TCE sites are run by the AARP Foundation’s Tax Aide program.
What this means in practice
The $70,244 figure is a guideline from the IRS, not a cutoff in law. A site with limited volunteers may serve only people it can help in a day, and a site with a certified volunteer for complicated returns may help someone above the guideline. Call ahead or check the site’s listing. We did not find a separate 2027 number on the IRS page, so treat $70,244 as the current published guideline.
| Program | Who it is for | Find a site |
|---|---|---|
| VITA | Generally about $70,244 or less, people with disabilities, limited English speakers | IRS VITA/TCE Locator or 800-906-9887 |
| TCE | Particularly people 60 and older, with a focus on pensions and retirement | AARP Tax-Aide locator or 888-227-7669 (January to April) |
| Self-Prep at select sites | Anyone at a site that lists “Self-Prep”; free software with a certified volunteer guiding you | VITA/TCE Locator |
Quality and safety
Every volunteer who prepares returns must take and pass tax law training that meets or exceeds IRS standards, including privacy and confidentiality. The IRS requires a quality review of every return before it is filed. Services vary by site, so read Publication 3676-B for what is offered. The locator is updated regularly from February through April, so a site may not show up in November.
Worked example
A single parent with a $48,000 household income is well under $70,244 and also near the range where the Earned Income Credit matters, so a VITA site is a natural first stop. A 68-year-old retiree with $82,000 of pension and Social Security income is over the guideline but is the kind of person TCE exists for, since it is aimed at people 60 and older. A freelancer with $95,000 of self-employment income is more likely to get a site’s “we can’t take that return” answer, because not every site has certified volunteers for business returns.
Limits of this page
This summarizes one IRS page. Hours, services and local income limits belong to each site. The screener above only points to options; it is not an eligibility ruling.
Sources
Primary sources opened and checked on November 1, 2026.
Frequently asked questions
What is the VITA income limit for 2027?
The IRS sets no program-wide income limit, and individual sites may set their own. The IRS page says the program generally focuses on people who meet the Earned Income Tax Credit income guidelines, and that free help is offered to people who generally make about $70,244 or less, people with disabilities and limited English speakers. We could not find a separate 2027 figure.
Who can use VITA?
Per the IRS: people who generally make about $70,244 or less, persons with disabilities, and limited English-speaking taxpayers. Services vary by site, depending on which volunteers are certified for your return.
What is TCE?
Tax Counseling for the Elderly offers free tax help, particularly for people 60 and older, and specializes in pension and retirement questions. Most TCE sites are run by the AARP Foundation Tax-Aide program.
How do I find a VITA site?
Use the IRS VITA/TCE Locator Tool or call 800-906-9887. For AARP Tax-Aide sites between January and April, use the AARP site locator or call 888-227-7669. The IRS says the locator is updated regularly from February through April.
Who prepares the returns?
IRS-certified volunteers who passed tax law training that meets or exceeds IRS standards. The IRS requires a quality review of every return prepared at a VITA or TCE site before it is filed.
Can I prepare my own return at a VITA site?
At select sites that list "Self-Prep" in the listing, you can prepare your own basic federal and state return with free web-based software and an IRS-certified volunteer to guide you.
What should I bring?
Check Publication 3676-B for the services provided and the IRS list of what to bring. The documents volunteers need vary by return.
Not tax advice
This page is general information, not tax, legal or financial advice. Confirm anything that matters with the IRS, a CPA or an enrolled agent. Everything runs in your browser; nothing you enter is sent anywhere.