2. Wizard

Form 8654

(Rev. January 2025)

Tax Counseling for the Elderly Semi-Annual / Annual Program Report

OMB Number 1545-2222

Catalog Number 64330H

Instructions

IRS Volunteer Income Tax Preparation and Outreach Programs Privacy and Paperwork Reduction Act Notice

 

Privacy and Paperwork Reduction Act Notice– The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-2222. The time estimated for participation is 15 minutes. We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.

 

All fields marked with an asterisk (*) are required.

Enter the Report Type. Select semi-annual or annual.

Use the dropdown list to select a state.

Must be 5 or 9 digits without a dash. Ex: 12345 or 123451234.

The account/identifying number is the Employer Identification Number (EIN). Must be 9 digits without a dash. Ex: 123456789.

4. Report period (month, day, year)

Enter the report period (month, day and year) on the To lines (e.g. if this is the semi-annual report because your program is in operation after 4/15 your “to line” will be 6/30 – If this is your annual report enter the date in the “to line” your program ended). NOTE: This date cannot be past the end of the fiscal year (9/30).

All fields marked with an asterisk (*) are required.

Reimbursement Expenses

5. To volunteer tax assistors/quality reviewers

Enter the number of volunteer tax assistors/quality reviewers on line 5(a). DO NOT count any volunteer twice, even if he/she serves in two or more capacities.

Enter the final amount of reimbursement for volunteer tax assistors/quality reviewers, volunteer instructors and volunteer coordinators/administrators on the appropriate line in column (b). DO NOT include expenses for any volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistors/quality reviewers all of his/her expenses should be estimated on line 7, only). Include reimbursements made to volunteers for actual expenses incurred or stipends provided to volunteers. Either method is permitted and both stipends and actual reimbursements can be used by a grantee simultaneously as long as records are kept on both and the total is placed under lines 5-8. NOTE: Stipends must be designated on expected out-of-pocket expenses not on time engaged in volunteer service.

6. To volunteer instructors

Enter the number of volunteer instructors on line 6(a). DO NOT count any volunteer twice, even if he/she serves in two or more capacities.

Enter the final amount of reimbursement for volunteer tax assistors/quality reviewers, volunteer instructors and volunteer coordinators/administrators on the appropriate line in column (b). DO NOT include expenses for any volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistors/quality reviewers all of his/her expenses should be estimated on line 7, only). Include reimbursements made to volunteers for actual expenses incurred or stipends provided to volunteers. Either method is permitted and both stipends and actual reimbursements can be used by a grantee simultaneously as long as records are kept on both and the total is placed under lines 5-8. NOTE: Stipends must be designated on expected out-of-pocket expenses not on time engaged in volunteer service.

7. To volunteer coordinators/administrators

Enter the number of volunteer coordinators/administrators on line 7(a). DO NOT count any volunteer twice, even if he/she serves in two or more capacities.

Enter the final amount of reimbursement for volunteer tax assistors/quality reviewers, volunteer instructors and volunteer coordinators/administrators on the appropriate line in column (b). DO NOT include expenses for any volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistors/quality reviewers all of his/her expenses should be estimated on line 7, only). Include reimbursements made to volunteers for actual expenses incurred or stipends provided to volunteers. Either method is permitted and both stipends and actual reimbursements can be used by a grantee simultaneously as long as records are kept on both and the total is placed under lines 5-8. NOTE: Stipends must be designated on expected out-of-pocket expenses not on time engaged in volunteer service.

8. Total (ADD lines 5-7)

Total number of volunteer tax assistors/quality reviewers, volunteer instructors, and volunteer coordinators/administrators on line 8(a). DO NOT count any volunteer twice, even if he/she serves in two or more capacities.

Enter the final amount of reimbursement for volunteer tax assistors/quality reviewers, volunteer instructors and volunteer coordinators/administrators on the appropriate line in column (b). DO NOT include expenses for any volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistors/quality reviewers all of his/her expenses should be estimated on line 7, only). Include reimbursements made to volunteers for actual expenses incurred or stipends provided to volunteers. Either method is permitted and both stipends and actual reimbursements can be used by a grantee simultaneously as long as records are kept on both and the total is placed under lines 5-8. NOTE: Stipends must be designated on expected out-of-pocket expenses not on time engaged in volunteer service.

Administrative Expenses

9. Salaries/Benefits (clerical, administrative or technical staff only)

Enter the number of clerical, administrative or technical personnel you will pay.

Enter the dollar amount of clerical, administrative or technical personnel you will pay.

10. Supplies/Volunteer Recognition—For TCE Program

Supplies include pencils, pens, paper, etc. These are supplies for the TCE Program other than those directly attributable for e-file. Include purchase of recognition items not to exceed $10 purchased for volunteers on this line.

11. Rent/Utilities/Custodial Services—When additional and necessary for TCE

Program

Enter the cost of rent, utilities and/or custodial services costs for the TCE Program.

12. Auditing

Enter the cost for audit services for the TCE Program.

13. Daily Site Operations Travel (includes travel of paid staff to monitor sites)

Enter cost for travel of program sponsors or expenses incurred by program administrators or coordinators who are paid staff to monitor sites.

14. Program Publicity Development

Enter the final cost for the development of publicity (i.e., public service announcements, posters, brochures) and other publicity materials.

15. Interpreter Services

Enter the final cost for interpreter services.

16. Telephone Installation (No 800 Lines) or Internet Connectivity costs

Enter the final cost of installing temporary telephone lines at “telephone answering sites,” or internet connectivity costs to provide e-file services.

17. Other (postage and/or food costs)

Enter the final cost for all postage, including postage used for the fulfillment of orders for program materials. In addition, enter the final cost of food that was expended for volunteers at TCE sites that was deemed necessary, reasonable, allocable, and allowable under OMB guidelines and the total expenses for food may not exceed $500.

18. Total Administrative Expenses (ADD lines 9 through 17, column (b)). This

figure should not be more than 30% of line 19

Total the administrative expenses (add lines 9-17 in the Cost Column (b)). This figure should not be more than 30% of line 19.

19. Program Cost (ADD lines 8 and 18 column (b))

Program cost by adding lines 8 and 18 in the Cost Column (b).

20. Cost of Travel to IRS Office/IRS Training

Enter the costs incurred for attending a meeting at the IRS office or with IRS personnel. Provide lodging receipts, taxi receipts, air fare, meals and incidental expenses, gas receipts, etc. Include travel expenses for attendance at train-the-trainer tax law or site coordinator training. Do not include expenses for daily site operation travel, these are now captured on line 13.

21. Costs for Electronic Filing Supplies/Services

Enter cost for diskettes, paper, printer cartridges, toner, cable locks, memory, network cards, external media, and anything else directly attributable to e-file expenses. Computers and printers (with unit cost not to exceed $1,000) can be purchased to support e-file using grant funds. You should also include costs associated with computer repair of equipment used for tax preparation services.

22. Total Program Cost (ADD lines 19, 20, and 21 column (b))

Enter the total program costs (add lines 19-21 in the Cost Column (b)).

23. Total amount of TCE federal award

Enter the total amount of the TCE federal award.

24. Unexpended Balance of TCE federal award (Subtract line 22 from line 23)

Enter the unexpended balance of the TCE federal award (subtract line 22 from line 23).

25. Refund to IRS (Complete on annual report ONLY)

An entry needs to be made on this line for any monies that were withdrawn from the Payment Management System (PMS) for activities that did not occur.

Other Information

26. Number of individual federal tax returns prepared (paper)

List the number of individual paper federal tax returns prepared for taxpayers over 60 years old.

List the number of individual paper federal tax returns prepared for all other taxpayers.

27. Number of individual federal tax returns prepared (e-file)

List the number of individual e-file federal tax returns prepared for taxpayers over 60 years old.

List the number of individual e-file federal tax returns prepared for all other taxpayers.

28. Total number of individual federal tax returns prepared (paper and e-file)

Add lines 26 and 27

Add figures from lines 26 and 27 and insert that total in line 28.

Add figures from lines 26 and 27 and insert that total in line 28.

29. Number of taxpayers assisted—all other (excludes return preparation)

List the number of taxpayers assisted—All other (exclude return preparation) for taxpayers 60+ and all other taxpayers.

List the number of taxpayers assisted—All other (exclude return preparation) for taxpayers 60+ and all other taxpayers

30. Total number of taxpayers assisted (add lines 28 and 29)

Add figures from lines 28 and 29 and insert that total in line 30.

Add figures from lines 28 and 29 and insert that total in line 30.

31. Number of tax preparation sites

List the number of tax preparation sites for e-file sites.

List the number of tax preparation sites for the combination of paper and e-file sites.

List the number of tax preparation sites for e-file sites, the combination of paper and e-file sites, and the total of lines 31a and 31b.

    All fields marked with an asterisk (*) are required.

    Review

    Report Type

    1. Report type

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    2. Fiscal year

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    3. Recipient organization name

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    Street address

    N/A

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    City

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    State

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    ZIP code

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    Account/identifying number

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    From

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    To

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    Reimbursement Expenses

    5(a) Numbers

    N/A

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    5(b) Cost

    N/A

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    6(a) Numbers

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    6(b) Cost

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    7(a) Numbers

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    7(b) Cost

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    8(a) Numbers

    0

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    8(b) Cost

    N/A

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    Administrative Expenses

    9(a) Numbers

    N/A

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    9(b) Cost

    N/A

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    10(b) Cost

    N/A

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    11(b) Cost

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    12(b) Cost

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    13(b) Cost

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    14(b) Cost

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    15(b) Cost

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    16(b) Cost

    N/A

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    17(b) Cost

    N/A

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    18(b) Cost

    0

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    19(b) Cost

    0

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    20(b) Cost

    N/A

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    21(b) Cost

    N/A

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    22(b) Cost

    0

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    23(b) Cost

    N/A

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    24(b) Cost

    0

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    25(b) Cost

    N/A

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    Other Information

    26(a) 60+ Taxpayers

    N/A

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    26(b) Other taxpayers

    N/A

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    27(a) 60+ Taxpayers

    N/A

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    27(b) Other taxpayers

    N/A

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    28(a) 60+ Taxpayers

    N/A

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    28(b) Other Taxpayers

    N/A

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    29(a) 60+ Taxpayers

    N/A

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    29(b) Other Taxpayers

    N/A

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    30(a) 60+ Taxpayers

    0

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    30(b) Other Taxpayers

    N/A

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    31(a). e-file sites

    N/A

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    31(b). combination of paper and e-file sites

    N/A

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    31(c). Total lines 31(a) and 31(b)

    N/A

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    Your Form Has Been Submitted

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