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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. It gathers data on volunteer participation, reimbursements, administrative and travel costs, and requires that food expenses for volunteers do not exceed $500.
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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. It gathers data on volunteer participation, reimbursements, administrative and travel costs, and requires that food expenses for volunteers do not exceed $500.
Risk Radar
Scan points- 1Counting a volunteer twice inflates reimbursements and violates the form’s rules.
- 2Failing to place an X in the correct box for Report Type (Semi‑Annual vs Annual) on line 1.
- 3Leaving the Employer Identification Number blank on line 3.
- 4Entering incorrect or missing dates for the report period on line 4.
- 5Counting a volunteer more than once across lines 5‑7, which double‑counts reimbursements.
Plain English
This form reports how a TCE program spent its money and used volunteers during a reporting period. It lists the number of tax assistors, instructors, and coordinators, their reimbursements, and program costs. It also records any travel expenses and confirms the total cost of the program.
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 filing a semi‑annual or annual Tax Counseling for the Elderly program report.
- Do not use it when reporting activities for a program other than Tax Counseling for the Elderly.
- Check Form 8654 instead when filing a quarterly TCE report.
Form selector
Use this form or another form?
Quarterly TCE activity reporting
The form only accepts semi‑annual or annual periods, so quarterly is not permitted
✓ Verify report type before proceeding
Reporting a non‑TCE volunteer program
The form is specific to the TCE program and does not capture other volunteer programs
✓ Select the appropriate program form
Filing a correction to a previously submitted TCE report
Corrections are made on the same form using the appropriate report type
✓ Ensure the corrected period is clearly indicated
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Report type
Selection of Semi‑Annual or Annual · Form line 1
Fiscal year
Year number for the reporting year · Form line 2
Recipient organization EIN
Employer Identification Number · Form line 4
Total Administrative Expenses (line 18)
Sum of lines 9‑17 cost column · Form line 18
Site listing attachment
SIDN, EFIN, site type, volunteer hours · Form line 32 attachment
Before you submit
- 1Enter the report type (Semi‑Annual or Annual).
- 2Enter the fiscal year.
- 3Provide the recipient organization name, address, and EIN.
- 4Complete the report period dates (From/To).
- 5Calculate and enter total administrative expenses, ensuring they do not exceed 30% of program cost.
- 6Attach the required site listing with SIDN and EFIN.
- 7Sign and date the form as the responsible officer.
How to file this form
- 1Complete all required fields on Form 8654 and retain a copy for records.
- 2Verify all calculations for lines 9‑17, 18, 19‑22 and ensure compliance with the 30% limit.
- 3Attach the site listing as instructed on line 32.
- 4Obtain the responsible officer’s signature and date the form.
- 5Submit the signed form to the IRS by the prescribed method and keep the delivery receipt.
Known limitations
- 1Food expense reimbursements for volunteers cannot exceed $500.
- 2Total administrative expenses (lines 9‑17) may not be more than 30% of the program cost (line 19).
- 3A volunteer’s hours and expenses must be counted only once, even if serving multiple roles.
- 4Travel expenses on line 20 must exclude daily site‑operation travel, which belongs on line 13.
- 5For semi‑annual reports, the ‘to’ date must be after 4/30, typically 5/31; annual reports use the program end date.
Field map
Compact field-by-field guide
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.
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Fillable formOpen in Editor->Form 8654 is revised March 2026 (Rev. 3‑2026). The source does not reference a separate latest‑information webpage.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. 3‑2026 (March 2026)
- Report type — confirm selection of Semi‑Annual or Annual
- Fiscal year — confirm the fiscal year is entered
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the responsible officer signs the form
Quick Facts
Downloads
After you file
- 1Retain the completed Form 8654 and any supporting documentation for your records.
- 2Store the copy in a safe place for at least three years in case of an IRS audit.
- 3Expect a confirmation receipt or acknowledgment from the IRS after the form is processed.
- 4If an error is discovered, submit a corrected Form 8654 with “Corrected” marked at the top.
- 5Keep the signature page separate to verify the responsible officer’s approval.
- 6Do not file the form electronically; submit the paper form to the address indicated on the IRS instructions.
Sources
- SRCForm p.1 — Form 8654 (Rev. 3-2026) is the Tax Counseling for the Elderly Semi-Annual/Annual Program Report.
- SRCForm p.3 — Total food expenses for volunteers may not exceed $500 (Line 18).
- SRCForm p.3 — Administrative expenses (lines 9‑17) must not exceed 30% of line 19.
- SRCForm p.3 — Do not count any volunteer twice for numbers or expenses.
- SRCForm p.3 — Do not include daily site‑operation travel on line 20; such travel is captured on line 13.
- SRCForm p.3 — Place an X in the appropriate box on line 1 to indicate Semi‑Annual or Annual report type.
- SRCForm p.3 — Report period dates: semi‑annual reports after 4/30 use a ‘to’ date of 5/31; annual reports use the program end date.
- SRCForm p.3 — Enter volunteer numbers on lines 5‑7 (a) and total on line 8 (a).
Common confusion points
How do I indicate whether this is a semi‑annual or annual report?
The form uses an X in the box on line 1 for the chosen type.
→ Verify an X appears in the correct box on line 1.
What dates should I enter for the report period?
The ‘to’ date depends on report type; semi‑annual after 4/30 uses 5/31, annual uses program end date.
→ Check line 4 matches the appropriate rule for your report type.
Can I list a volunteer who served as both an instructor and a coordinator?
The instructions forbid counting any volunteer twice for numbers or expenses.
→ Ensure each volunteer appears only once across lines 5‑7.
What is the maximum amount I can claim for volunteer food expenses?
The form caps total food expenses at $500.
→ Confirm the sum on line 18 does not exceed $500.
How do I know if my administrative expenses are within limits?
Administrative costs (lines 9‑17) must stay under 30% of the total program cost (line 19).
→ Verify that (lines 9‑17 total) ÷ (line 19) ≤ 0.30.
Should travel costs for daily site visits be reported on line 20?
Daily site‑operation travel belongs on line 13, not line 20.
→ Review line 20 entries to ensure only meeting‑related travel is included.
Workflow map
Related forms and next steps
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Current
After
Often used with
⚠ If something goes wrong
- Form 8654 – Contact the IRS Volunteer Income Tax Preparation and Outreach Programs office for assistance with filing errors.
Questions about IRS Form 8654
What is IRS Form 8654 used for?
This form reports how a TCE program spent its money and used volunteers during a reporting period. It lists the number of tax assistors, instructors, and coordinators, their reimbursements, and program costs. It also records any travel expenses and confirms the total cost of the program.
What information does IRS Form 8654 require?
The form collects the report type, fiscal year, organization name and EIN (line 3), reporting period dates (line 4), counts of volunteer tax assistors, instructors and coordinators (lines 5‑7), reimbursement amounts (column b of lines 5‑7), administrative expenses (lines 9‑17), food expense limit (line 18), total program cost (line 19), travel expenses (line 20), and requires a signature.
How do I complete IRS Form 8654?
Enter the report type (X for Semi‑Annual or Annual) on line 1, then the fiscal year on line 2. Fill in the organization’s name, address and EIN on line 3, and the report period dates on line 4. Record volunteer numbers on lines 5‑7, total them on line 8, and enter reimbursement costs in column (b). Complete administrative expense lines 9‑17, ensure food expenses on line 18 do not exceed $500, total administrative costs (not over 30% of line 19) and calculate program cost on line 19. List travel expenses on line 20, then sign and date the form.
What happens if IRS Form 8654 is filed incorrectly?
If the required information is not provided, the IRS may be unable to use the organization’s assistance in its volunteer income tax preparation programs.
How do I indicate whether this is a semi‑annual or annual report?
The form uses an X in the box on line 1 for the chosen type. Verify an X appears in the correct box on line 1.
What dates should I enter for the report period?
The ‘to’ date depends on report type; semi‑annual after 4/30 uses 5/31, annual uses program end date. Check line 4 matches the appropriate rule for your report type.
Can I list a volunteer who served as both an instructor and a coordinator?
The instructions forbid counting any volunteer twice for numbers or expenses. Ensure each volunteer appears only once across lines 5‑7.
What is the maximum amount I can claim for volunteer food expenses?
The form caps total food expenses at $500. Confirm the sum on line 18 does not exceed $500.
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