
The Internal Revenue Service has expanded its virtual tax clinics, making free tax help available to more Americans through secure online services. The change extends two long-running programs—the Volunteer Income Tax Assistance (VITA) program and the Tax Counseling for the Elderly (TCE) program—into digital formats. With this expansion, taxpayers can now prepare and file returns remotely, guided by IRS-certified volunteers.
Virtual clinics follow the same structure as traditional in-person sites. Taxpayers visit a designated intake location to complete forms, including consent agreements and a valid identification number. Their documents are securely transmitted to a tax preparer, who reviews the materials using encrypted file-sharing systems. Communication happens by video call or other approved technology. Each return is reviewed for accuracy before filing with the IRS.
All participating sites must complete Form 15272, outlining strict data protection requirements. Taxpayers must sign Form 14446 to confirm they understand how their information will be handled. These safeguards protect sensitive federal documents, state tax records, and Social Security data shared during the tax preparation process.
The VITA program offers free tax help to individuals earning $67,000 or less annually, people with disabilities, and taxpayers with limited English proficiency. Volunteers receive federal training and must pass certification tests before preparing returns.
The TCE program focuses on taxpayers aged 60 and older. Volunteers assist with retirement-related concerns, including Social Security and pension income. This elderly TCE program has decades of experience providing free tax counseling for seniors who often face complex filing questions.
During the 2024 filing season, more than 72,000 volunteers at over 9,000 sites prepared and filed 2.7 million federal tax returns. The shift to virtual operations builds on this foundation, allowing the IRS to provide free tax preparation in areas without local sites.
Many rural states and counties have little or no access to tax preparation services. Virtual clinics help extend assistance to VITA and tax counseling programs to these communities. The IRS notes that states such as Montana, North Dakota, and West Virginia have historically lacked full coverage.
Taxpayers earning $84,000 or less can use IRS Free File, which provides guided software to prepare and submit returns. For those who prefer more control, fillable forms are also available for federal and state tax filing.
The IRS Direct File program, launched as a pilot, allows eligible taxpayers to file directly with the agency online. This option is intended to streamline the process for individuals who do not need additional assistance but want a free and secure way to file.
The VITA program has provided free income tax assistance for over 50 years. The TCE program has also operated for decades, supporting seniors with retirement-related returns. Both rely on IRS-certified volunteers to prepare accurate returns at no cost to taxpayers.
The expansion of IRS virtual tax clinics was made possible through funding from the Inflation Reduction Act. These resources have enabled the agency to modernize digital services, improve customer support, and expand staff capacity. A Government Accountability Office report from 2024 noted that these investments helped the IRS deliver better taxpayer services during the last filing season.
“The Virtual VITA/TCE approach uses the same process as traditional VITA/TCE except that the IRS-certified preparer and the taxpayer may not always be face-to-face,” according to official IRS documentation.
National Taxpayer Advocate Erin M. Collins praised the expansion, noting, “Low Income Taxpayer Clinics make a tremendous impact on the lives of taxpayers, especially for those with the most need.” For 2025, Congress approved $28 million in clinic grant funding, with individual sites eligible for up to $200,000.
The Government Accountability Office reported that the Inflation Reduction Act funding improved staffing and modernization of tax operations, including developing new online services such as IRS Direct File and IRS Free File.
The move ensures millions more Americans can access free tax help, particularly those in rural or underserved regions. By combining in-person clinics with digital platforms, the IRS is providing free tax preparation to groups that might otherwise lack affordable services.
Most VITA and TCE sites operate from January through April, though some extend through the October extension deadline. Taxpayers can find free tax help by using the IRS VITA Locator Tool, calling 800-906-9887, or visiting AARP Foundation sites for elderly TCE services.
Taxpayers looking for details on eligibility, filing options, or site locations can consult official IRS resources. The agency provides comprehensive guidance on the VITA and TCE programs, including virtual services and traditional in-person clinics. Additional information is available on grant funding for Low Income Taxpayer Clinics and updates on new digital tools such as IRS Free File and Direct File. The following links lead directly to authoritative federal sources: