8654

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

Agency
IRS
Revision
Rev. 3-2026
Fillable fields
57
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8654 online
Page 1 of form 8654

Form 8654: Tax Counseling for the Elderly Semi-Annual/Annual Program Report

Form 8654, Tax Counseling for the Elderly Semi-Annual/Annual Program Report, is completed by the recipient organization of a Tax Counseling for the Elderly (TCE) federal award, not by individual taxpayers. It reports what the TCE program spent, how much of the award is left, how many federal returns volunteers prepared and how many tax preparation sites the program ran.

Page 1 covers volunteer reimbursements, administrative expenses, program cost, the total TCE federal award and any refund to the IRS. Page 2 counts returns prepared and taxpayers assisted for taxpayers 60+ and all other taxpayers, and asks for a listing of each site. A responsible officer signs it. The form's own line instructions are printed on page 3.

The instructions say the report is prepared as cumulative, reflecting expenditures for the entire year. You can fill out Form 8654 free in your browser on this page and download it without an account.

What's on Form 8654

Lines 1 to 4: report details

Semi-annual or annual report type, fiscal year, recipient organization name, address and EIN, and the report period, which starts on 10/01.

Lines 5 to 8: reimbursement expenses

Numbers and cost for volunteer tax assistors/quality reviewers, volunteer instructors and volunteer coordinators/administrators, with a total.

Lines 9 to 18: administrative expenses

Salaries, supplies and volunteer recognition, rent and utilities, auditing, site travel, publicity, interpreter services, telephone or internet costs, and other costs, totaled on line 18.

Lines 19 to 25: program cost and award

Program cost, travel to IRS training, electronic filing supplies, total program cost, the total TCE federal award, the unexpended balance and any refund to the IRS.

Lines 26 to 31: other information

Paper and e-file returns prepared, taxpayers assisted without return preparation, each split into 60+ and Other, and the number of e-file and combination sites.

Line 32 and signature

An attached listing of each site with its SIDN, EFIN, site type and volunteer return preparation hours, then the responsible officer's signature and date.

How to fill out Form 8654

  1. 1

    Lines 1 to 4

    Put an X in the semi-annual or annual box, enter the fiscal year, the organization's name, address and EIN, and the To date. The instructions give 5/31 as the semi-annual To date for a program in operation after 4/30; an annual report uses the date the program ended.

  2. 2

    Lines 5 to 8

    Count volunteers by role and do not count any volunteer twice. The cost column includes reimbursements for actual expenses or stipends, and the instructions say stipends are designated on expected out-of-pocket expenses, not time in service.

  3. 3

    Lines 9 to 17

    Enter administrative costs by category. The line 10 instructions mention recognition items not to exceed $10 purchased for volunteers, and the line 17 instructions say total food expenses may not exceed $500.

  4. 4

    Lines 18 to 22

    Line 18 should not be more than 30% of line 19. Line 20 is travel to IRS meetings and training, not daily site travel. Line 21 covers e-file costs, including computers and printers with a unit cost not over $1,000.

  5. 5

    Lines 23 to 25

    Enter the total TCE federal award and subtract line 22 for the unexpended balance. On the annual report, line 25 shows monies withdrawn from the Payment Management System (PMS) for activities that did not occur.

  6. 6

    Page 2 and signature

    Enter return and taxpayer counts for 60+ and Other, the site counts, and attach the site listing. The instructions say volunteer hours are the actual hours volunteers work, not hours of operation. The responsible officer signs and dates.

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Due dates and reporting rules

Semi-Annual Report

The instructions say it is required ONLY if the program is in operation after April 30th, and it is due by 6/30.

Annual Report

The instructions say it is submitted by 12/31 or 90 days after the completion of the program, whichever is earlier.

Cumulative figures

The report is prepared as cumulative, reflecting expenditures for the entire year.

Administrative expense limit

The form says line 18, total administrative expenses, should not be more than 30% of line 19, program cost.

Where it goes

The form does not print a mailing address. Line 25 asks for any refund to the IRS on the annual report only.

Related forms

Who fills out Form 8654?

  • TCE recipient organizations

    The organization that received the TCE federal award reports its costs, award amount and unexpended balance, and its volunteer, return and site counts.

  • The responsible officer

    Page 2 has a line for the signature of the responsible officer and the date.

  • Programs running after April 30

    The instructions say a Semi-Annual Report is required ONLY if the program is in operation after April 30th.

  • Every program at year end

    The Annual Report is submitted by 12/31 or 90 days after the program ends, whichever is earlier. Line 25, Refund to IRS, is completed on the annual report only.

  • Not for individual taxpayers

    The form reports a TCE program's costs, volunteers, returns prepared and sites. It is not a tax return.

The form is a program report from a TCE recipient organization, identified on line 3 by its name, address and Employer Identification Number.

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Questions about Form 8654

Who files Form 8654?

The recipient organization of a TCE federal award, identified by its EIN. The form is signed by a responsible officer of that organization.

Is a Semi-Annual Report always required?

No. The instructions say it is required only if the program is in operation after April 30th, and it is due by 6/30.

When is the Annual Report due?

The instructions say by 12/31 or 90 days after the completion of the program, whichever is earlier.

Is there a limit on administrative expenses?

The form says total administrative expenses on line 18 should not be more than 30% of the program cost on line 19.

What has to be attached?

Line 32 asks for a listing of each site's SIDN, its EFIN, whether it is a combination paper/e-file site, and the volunteer return preparation hours for each site.

What do the 60+ and Other columns mean?

Lines 26 to 29 count returns prepared and taxpayers assisted for taxpayers 60+ and for all other taxpayers.