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Form 8654: Tax Counseling for the Elderly Semi-Annual/Annual Program Report
IRS Form 8654 is the Tax Counseling for the Elderly Semi-Annual/Annual Program Report that documents activities for participating organizations. If reporting expenses, total administrative expenses should not exceed 30% of line 19.
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IRS Form 8654 - Tax Counseling for the Elderly Semi-Annual/Annual Program Report
IRS Form 8654 is the Tax Counseling for the Elderly Semi-Annual/Annual Program Report that documents activities for participating organizations. If reporting expenses, total administrative expenses should not exceed 30% of line 19.
Risk Radar
Scan points- 1Ensure volunteer expenses are not double-counted; if an individual serves in multiple capacities, estimate their total expense only once.
- 2Failing to select Semi-Annual or Annual correctly on Line 1.
- 3Not entering the correct Employer Identification Number (EIN) on Line 3.
- 4Exceeding $500 in total expenses listed for food provided to volunteers.
- 5Allowing administrative expenses (Lines 9-17) to exceed 30% of the program cost (Line 19).
Plain English
This form allows an organization to report its work done under the Tax Counseling for the Elderly program. It details how much money was spent on volunteers and operations during a specific time frame. The filing helps the IRS track participation in these tax assistance efforts.
Submission Date
- Filing date: 2026-05-07 12:10:42
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting activities under the Tax Counseling for the Elderly Semi-Annual/Annual Program Report.
- Do not use it when you only need to report total program costs and federal award amounts, as line 25 (Refund) is only required on the annual report.
- Check Form 8654 instead when reporting activities under a different IRS program or fiscal year.
Form selector
Use this form or another form?
Reporting non-TCE assistance
If you are preparing returns for other programs besides TCE, use this form to consolidate data.
✓ Check before you continue
Annual vs Semi-Annual Reporting
Ensure the report type matches your filing frequency; line 2 determines if it is a Semi-Annual or Annual submission.
✓ Check before you continue
Reporting other grant types
If your funding isn't explicitly for TCE, verify with the IRS whether this form applies or if another template should be used.
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Not stated in the official source
Deadline or filing window
The filing window is determined by the Report Period entered on Line 4. For a semi-annual report, the 'To' date marks the end of the period being reported. The annual report must reflect the final date the program ended for that fiscal year.
Checklist
What you need before filling it out
Total Administrative Expenses
Sum of lines 9 through 17 (Column b) · Form p.1
Program Cost
Sum of lines 8 and 18 (Column b) · Form p.1
Total amount of TCE federal award
Line 23 (Column b) · Form p.1
Number of taxpayers assisted—all other
Line 29 (Column b) · Form p.2
Total number of individual federal tax returns prepared
Line 28 (Column b) · Form p.2
Site Identification Number (SIDN)
Specific site identifier provided by IRS Territory Office · Attached listing (Line 32)
Before you submit
- 1Verify the Report Type on line 1 matches whether this is a Semi-Annual or Annual submission.
- 2Confirm that Total Administrative Expenses (line 18) does not exceed 30% of Program Cost (line 19).
- 3Ensure Reimbursements to volunteers are documented as actual expenses or stipends, and total them on lines 5-8.
- 4Double-check that line 24 (Unexpended Balance) is calculated by subtracting Total Program Cost (line 22) from the Federal Award Amount (line 23).
- 5If this is an annual report, ensure a figure is entered on line 25 (Refund to IRS).
- 6Verify that all site details (SIDN, EFIN, etc.) are correctly listed in the attachment referenced by line 32.
- 7Confirm the date of the Report Period (line 4) covers the correct fiscal period.
How to file this form
- 1Complete lines 1 through 3 with your organization's identifying information and report type.
- 2Fill out all expense categories (lines 5 through 21), ensuring reimbursements are documented correctly on lines 5-8, and then calculate Total Administrative Expenses (line 18).
- 3Calculate the total program costs (line 19 = line 8 + line 18) and subsequently determine the Total Program Cost (line 22 = line 19 + line 20 + line 21), before finalizing the award figures on lines 23, 24, and 25.
- 4Complete all activity metrics (lines 26 through 31) and attach the required site listing referenced by line 32. Sign and date the form.
- 5Submit the completed Form 8654 to the appropriate IRS office for processing.
Known limitations
- 1The total expenses for food provided to volunteers at TCE sites cannot exceed $500.
- 2Administrative expenses (sum of lines 9-17 in Cost Column (b)) should not be more than 30% of line 19.
- 3Expenses for daily site operation travel are captured on line 13 and should not be included when calculating Line 20 costs.
Field map
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General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 3-2026, and the form references itself via www.irs.gov for access; no specific changes from a previous revision are detailed in this source.
What changed or needs a fresh check
- Edition date — confirm March 2026 (Rev. 3-2026)
- OMB Number — confirm 1545-2222
- Filer Name/Entity — confirm the organization name is listed on line 3.
- Report Type — confirm Semi-Annual or Annual is selected on line 1.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 8654 (Rev. 3-2026) for your records.
- 2If filing semi-annually, ensure you file according to your program's operational timeline (e.g., if operating after 4/30, use 5/31 as the 'To' date).
- 3When detailing site activities on Page 2, attach a listing of each site’s SIDN, EFIN, whether it is a combination paper/e-file site, and the volunteer return preparation hours for that site.
- 4If an error occurs after filing, correct the form and submit the amended version to the IRS.
Sources
- SRCForm 8654 is the Tax Counseling for the Elderly Semi-Annual/Annual Program Report (Rev. 3-2026) — Catalog Number 64330H, Page 1.
- SRCThe OMB Control Number for Form 8654 is 1545-2222, as stated on Page 2.
- SRCLine 1 requires entering the Report Type: Semi-Annual or Annual — Page 3.
- SRCLine 3 requires entering the Recipient organization name, street address, city, state, ZIP code, and Employer Identification Number (EIN) for the account/identifying number — Page 3.
- SRCThe total expenses for food provided to volunteers cannot exceed $500, as noted in the instructions on Page 3.
- SRCAdministrative Expenses are totaled by adding lines 9 through 17 in Cost Column (b), and this figure should not be more than 30% of line 19 — Page 3.
Common confusion points
Should I count all volunteers even if they do multiple roles?
Line 8(a) requires you to enter the total number of volunteers (assistors/instructors/coordinators), but DO NOT count any volunteer twice, even if served in two or more capacities.
→ Check the instructions for lines 5-7 on Page 3.
How do I calculate reimbursement expenses?
Enter the final amount of reimbursement for each category on the appropriate line in Column (b) and ensure you DO NOT include expenses for any volunteer twice when totaling them across lines 5-7.
→ Refer to the instructions regarding Line 8(a) calculation on Page 3.
What goes into 'Administrative Expenses'?
This is the total of costs incurred for clerical, administrative, or technical staff (Salaries/Benefits), Supplies/Volunteer Recognition, Rent/Utilities/Custodial Services, and Auditing.
→ Sum lines 9 through 17 in Column (b) to find this total on Page 3.
When calculating Line 20 costs, what travel expenses should I include?
Include lodging receipts, taxi receipts, air fare, meals and incidental expenses, gas receipts, etc., specifically for attending a meeting at the IRS office or with IRS personnel.
→ Ensure you are not including daily site operation travel in this calculation.
What is the difference between Line 13 and Line 20?
Line 13 covers general "Rent/Utilities/Custodial Services—When additional and necessary for TCE Program
while Line 20 specifically captures costs incurred for attending a meeting at the IRS office or with IRS personnel.
Review the definitions provided in the instructions on Page 3.
How do I determine the 'To' date for my report?
If it is a semi-annual report, use the end month/day of your reporting period (e.g., 5/31). If it is an annual report, enter the date your program ended on that line.
→ Consult Line 4 instructions on Page 3.
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⚠ If something goes wrong
- Form 8654 itself serves as the primary record; errors are corrected by submitting a revised Form 8654.
Questions about IRS Form 8654
What is IRS Form 8654 used for?
This form allows an organization to report its work done under the Tax Counseling for the Elderly program. It details how much money was spent on volunteers and operations during a specific time frame. The filing helps the IRS track participation in these tax assistance efforts.
Who must file IRS Form 8654?
The recipient organization files Form 8654, which is the entity receiving the TCE designation or participating in the program.
What information does IRS Form 8654 require?
The form collects details such as the Report Type (Semi-Annual/Annual) and Fiscal Year. It also tracks volunteer hours and expenses across lines like Reimbursement Expenses and Administrative Expenses.
When is IRS Form 8654 due?
The report period must be specified on Line 4, using a 'To' date that reflects when the program ended for the annual report or the current reporting cycle for the semi-annual report.
Where do I file IRS Form 8654?
The form is filed with the Internal Revenue Service (IRS); specific routing instructions are not detailed beyond the agency name and document itself. The IRS handles the filing via its official channels.
How do I complete IRS Form 8654?
First, an individual must select whether the report is Semi-Annual or Annual on Line 1. Next, all expense totals are entered into Column (b) across lines 5 through 21 before calculating the final program cost on Line 19. The responsible officer must sign and date the form.
What happens if IRS Form 8654 is filed incorrectly?
If the organization does not provide the requested information, the IRS may not be able to use its assistance in these programs.
Should I count all volunteers even if they do multiple roles?
Line 8(a) requires you to enter the total number of volunteers (assistors/instructors/coordinators), but DO NOT count any volunteer twice, even if served in two or more capacities. Check the instructions for lines 5-7 on Page 3.
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