8653

Tax Counseling for the Elderly Program Application Plan

Agency
IRS
Revision
Rev. 3-2026
Fillable fields
42
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8653 online
Page 1 of form 8653

Form 8653: Tax Counseling for the Elderly Program Application Plan

Form 8653, Tax Counseling for the Elderly Program Application Plan, is a one-page budget and activity plan for the IRS Tax Counseling for the Elderly (TCE) program. It is completed by a recipient organization, which enters its name, employer identification number, address and fiscal year, and it ends with the name of the responsible officer and the date.

The form estimates what the program will cost: reimbursements to volunteers, administrative expenses, travel to IRS training and electronic filing supplies. It also projects how many federal returns the organization expects to prepare for taxpayers 60+ and for other taxpayers, and how many tax preparation sites it plans.

The line instructions are printed on page 2 of the PDF, followed by the privacy notice for the IRS volunteer programs. It is not a form individual taxpayers file. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8653

Organization details

Fiscal year, recipient organization name, employer identification number, street address, city, state and ZIP code.

Lines 1 to 4: reimbursement expenses

Numbers in column (a) and cost in column (b) for volunteer tax assistors and quality reviewers, instructors, and coordinators or administrators, with a total.

Lines 5 to 14: administrative expenses

Salaries, supplies and volunteer recognition, rent and utilities, auditing, site travel, publicity, interpreter services, telephone or Internet, other costs, and a total.

Lines 15 to 18: program cost

Estimated program cost, travel to an IRS office or IRS training, electronic filing supplies or services, and the total estimated program cost.

Lines 19 to 21: other information

Paper and e-filed federal returns expected for taxpayers 60+ and other taxpayers, other taxpayers 60+ to be assisted, and the number of e-file and combination sites.

Page 2: instructions and notice

Line by line instructions for lines 1 to 21 and the privacy and paperwork notice, which estimates 15 minutes to participate.

How to fill out Form 8653

  1. 1

    Lines 1 to 4

    Count each volunteer once, even one serving in two roles. A volunteer who is both coordinator and assistor goes on line 3 only. Column (b) can hold actual expense reimbursements, stipends or both.

  2. 2

    Lines 5 to 13

    Enter paid staff and each expense. The instructions say recognition items are not to exceed $10, and total food expenses may not exceed $500.

  3. 3

    Line 14

    Add lines 5 through 13 in column (b). The form says this figure should not be more than 30% of line 15.

  4. 4

    Lines 15 to 18

    Line 15 adds lines 4 and 14, without the orientation meeting. Line 16 covers travel to IRS training with receipts. Line 17 covers e-file costs, including computers and printers with a unit cost not to exceed $1,000.

  5. 5

    Lines 19 to 21

    Enter expected paper and e-filed returns in each column. Line 20 includes tax counseling that does not result in a return and telephone assistance. Line 21 projects the number of sites.

  6. 6

    Officer and date

    Enter the name of the responsible officer and the date at the bottom of page 1.

Why fill Form 8653 on indox

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Cost limits, receipts and privacy

Where it goes

The PDF does not print a mailing address or a due date for Form 8653.

Cost limits on the form

Administrative expenses should not be more than 30% of line 15. Recognition items are capped at $10, food at $500, and e-file computers and printers at a unit cost of $1,000.

Receipts for IRS travel

Line 16 says to provide lodging receipts, taxi receipts, air fare, meals and incidental expenses, gas receipts and similar records.

Stipend records

The instructions allow stipends and actual reimbursements at the same time as long as records are kept on both and the total is placed under lines 1 to 3.

Privacy notice

The notice cites 5 U.S.C. 301 and OMB number 1545-2222, and says the response is voluntary, but without it the IRS may not be able to use your assistance in these programs.

Related forms

Who completes Form 8653?

  • TCE recipient organizations

    The top of the form asks for the fiscal year, the recipient organization name, its employer identification number and its address.

  • The responsible officer

    The name of the responsible officer and the date go at the bottom of page 1.

  • Volunteers are counted, not filers

    Volunteer tax assistors, quality reviewers, instructors and coordinators are counted on lines 1 to 3 with their estimated reimbursements.

  • Taxpayers 60+ are the focus

    Lines 19 and 20 count the returns and other help planned for taxpayers 60+, with a separate column for other taxpayers.

  • Who sees the information

    The privacy notice says the information may be furnished to others who coordinate activities and staffing at volunteer return preparation sites.

The form is completed by the recipient organization running a TCE program, not by the taxpayers it serves.

Official sources and the blank

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Questions about Form 8653

What does TCE stand for?

Tax Counseling for the Elderly. Form 8653 is the application plan for that IRS program.

Do individual taxpayers file Form 8653?

No. It is completed by the recipient organization running the program, with its name, EIN and a responsible officer.

Is there a limit on administrative costs?

The form says total administrative expenses on line 14 should not be more than 30% of line 15.

Can volunteers receive stipends?

The instructions say both stipends and actual reimbursements can be used as long as records are kept on both, and that stipends are designated on expected out-of-pocket expenses, not on time engaged in volunteer service.

What goes on line 20?

Other taxpayers 60+ the organization plans to assist beyond lines 19a to 19c, including tax counseling that does not result in a return and telephone assistance.

Can grant funds buy computers?

Line 17 says computers and printers with a unit cost not to exceed $1,000 can be purchased to support e-file using grant funds.