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Official form guide
Form 9661: Cooperative Agreement
IRS Form 9661 is a Cooperative Agreement used to document agreements between private or public non-profit agencies and the IRS for free tax counseling; it covers the grant period from October 1, to September 30.
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IRS Form 9661 - Cooperative Agreement
IRS Form 9661 is a Cooperative Agreement used to document agreements between private or public non-profit agencies and the IRS for free tax counseling; it covers the grant period from October 1, to September 30.
Risk Radar
Scan points- 1Ensure the Period of performance matches the grant period shown above; expenses outside this timeframe are not covered.
- 2Failing to list the correct Period of performance (October 1, to September 30).
- 3Not indicating whether the award is a Multi-Year or Single Year grant correctly.
- 4Omitting the Total cost sharing or matching required amount.
- 5Incorrectly stating the Federal award date on Form 9661.
Plain English
This form formally establishes an agreement with the Internal Revenue Service (IRS) where a recipient organization agrees to provide free tax help. The Tax Counseling for the Elderly (TCE) Program offers this assistance specifically to individuals who are age 60 or older. Filing Form 9661 confirms the terms of this partnership.
Submission Date
- Filing date: 2025-06-27 22:10:07
- 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 an organization is entering into a Cooperative Agreement with the Internal Revenue Service (IRS) to provide free tax counseling assistance for elderly individuals through The Tax Counseling for the Elderly (TCE) Program.
- Do not use it when the agreement is solely for general technical assistance without specific involvement in the TCE Program, or if the award period falls outside October 1 through September 30.
- Check Publication 5245 instead when you need to review the terms and conditions that govern this cooperative agreement.
Form selector
Use this form or another form?
Need to document a multi-year grant renewal
The form specifies criteria for renewing in year two or three based on performance and Congressional appropriation.
✓ Check the application package for your initial multi-year award.
Receiving funding contingent upon Continuing Resolution (CR) status
This confirms that IRS payment is dependent on available appropriated funds within a CR scenario.
✓ Verify the current Federal Government funding status before signing.
Not stated in the official source
Granting an agreement to a public non-profit agency
The form authorizes agreements with both private and public non-profit agencies for this specific purpose.
✓ Ensure the Recipient listed is correctly identified as a non-profit.
Need to indicate an indirect cost rate
This field requires inputting the applicable Indirect cost rate for the agreement.
✓ Confirm the correct rate aligns with your organization's budget documentation.
Not stated in the official source
Deadline or filing window
The Cooperative Agreement covers a specific grant period beginning October 1 and ending September 30. The agreement's validity is conditional on compliance with terms and conditions detailed in Publication 5245. No explicit extension date is stated, but the funding is contingent upon Congressional appropriation.
Checklist
What you need before filling it out
Recipient name
The full legal name of the organization receiving funds · Recipient section on Form 9661
Period of performance
Dates must be October 1, to September 30 · Period of performance field
Total amount of federal award
The specific dollar amount of the grant · Total amount of federal award field
Multi-Year period (Years 1, 2, 3)
Indicate if the agreement spans multiple years · Multi-Year period fields
CFDA number and name
The specific identifying code and title for the program source · Grant Program Information section
IRS Grant Officer Name
The name of the designated IRS contact person · Contact Information section
Total cost sharing or matching required
Yes or No indication of co-funding requirement · Total cost sharing or matching required field
Before you submit
- 1Verify the Recipient's Unique Entity Identifier (UEI) is entered correctly.
- 2Confirm the Period of performance dates read October 1, to September 30.
- 3Ensure the Total amount of federal award matches the approved budget figure.
- 4Check that the Multi-Year award status aligns with your agreement terms.
- 5Verify the CFDA number and name accurately describe your program source.
- 6Confirm all required Grant Program Information fields are completed (CFDA, Name, Description).
- 7Ensure both the Recipient's Authorized Representative and the IRS Authorized Representative have signed.
How to file this form
- 1Complete all sections of Form 9661, including providing the Recipient name, address, UEI, and specific grant details.
- 2Obtain signatures from both your organization's Authorized Representative and an authorized representative of the Internal Revenue Service (IRS) on Page 1.
- 3Review the terms and conditions specified in Publication 5245 before finalizing the document.
- 4Keep a copy of the fully executed Form 9661 for organizational records. (General filing mechanic)
- 5Submit the signed form to the designated IRS Grant Officer or office as instructed by your agreement.
Known limitations
- 1Expenses incurred before or after the grant period are not covered by this grant.
- 2The agreement is conditional on compliance with terms and conditions located within Publication 5245.
- 3If a multi-year award is indicated, funding for subsequent grant cycles may be increased or decreased based on Congressional appropriation and organizational performance during the current cycle.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 6 (Rev. 6-2025), dated June 2025. The form references a specific location for terms and conditions at https://www.irs.gov/Individuals/Tax-Counseling-for-the-Elderly.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 06/25.
- Catalog Number — confirm the number is 20829N.
- OMB Control Number — confirm this number reads 1545-2222.
- Period of performance — confirm the dates are October 1, to September 30.
- Multi-Year award status — confirm whether the box is checked 'Yes' or 'No'.
- Federal Award Identifier Number (FAIN) — ensure this number is accurately entered.
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 9661 to document the agreement.
- 2Ensure the recipient signs and dates the form, as well as an Authorized Representative for the Internal Revenue Service (IRS) who signs and dates it.
- 3Review the terms and conditions specific to this agreement in its entirety prior to signing, as they are located on IRS.gov at https://www.irs.gov/Individuals/Tax-Counseling-for-the-Elderly.
- 4If an error is found, correct it and ensure both the recipient and the IRS Authorized Representative sign and date the correction.
Sources
- SRCForm p.1 — The cooperative agreement covers the grant period shown above, which is October 1, to September 30.
- SRCForm p.1 — Section 163 of the Revenue Act of 1978 authorizes this cooperative agreement between the IRS and the recipient.
- SRCForm p.1 — The form requires listing various financial details such as Budget approved, Total amount of federal award, and Total cost sharing or matching required.
- SRCForm p.1 — Expenses incurred before or after this period are not covered by this grant.
- SRCForm p.2 — Your response to the information requests on Form 9661 is voluntary.
- SRCForm p.2 — The OMB Control Number for this study (related to the agreement) is 1545-2222.
Common confusion points
What happens if my award is multi-year?
The form indicates this status on page 1. If indicated as 'Yes', you are an approved multi-year grant recipient, which means your grant will be renewed in year two or year three, provided you meet the criteria.
→ Check the 'Multi-Year award' field and confirm the renewal timeline.
Does the IRS cover expenses outside of the stated dates?
No, expenses incurred before or after the period of performance are not covered by this grant.
→ Confirm that all costs being reported fall between October 1, to September 30.
Is my response voluntary when filling out Form 9661?
Yes, the source states your response is voluntary; however, if you do not provide the requested information, the IRS may not be able to use your assistance in its programs.
→ Check the Privacy Act and Paperwork Reduction Act Notice on page 2.
What happens if the Federal Government is under a Continuing Resolution (CR)?
The Federal Government's obligation under the TCE Grant Program is contingent upon the availability of appropriated funds from which payment can be made.
→ Look for this cautionary statement on page 1 regarding funding contingency.
If I am granted the award, will my funding amount stay exactly the same forever?
No; funding for subsequent grant cycles may be increased or decreased depending on the Congressional appropriation for the TCE Program and your organization’s performance during the grant cycle.
→ Review the section detailing multi-year award status on page 1.
Who must sign this agreement?
Both the recipient (via an Authorized Representative) and the Internal Revenue Service (IRS) must sign and date Form 9661.
→ Locate the signature blocks for both parties on page 1.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- The recipient must ensure compliance with the terms and conditions located within Publication 5245.
Questions about IRS Form 9661
What is IRS Form 9661 used for?
This form formally establishes an agreement with the Internal Revenue Service (IRS) where a recipient organization agrees to provide free tax help. The Tax Counseling for the Elderly (TCE) Program offers this assistance specifically to individuals who are age 60 or older. Filing Form 9661 confirms the terms of this partnership.
Who must file IRS Form 9661?
The grant recipient, which is an agency or organization providing services, must file IRS Form 9661. This agreement is entered into by the Internal Revenue Service (IRS) and the entity shown above as the grant recipient.
What information does IRS Form 9661 require?
The form collects general award information, including the Recipient name and address, the Indirect cost rate, and the Total amount of federal award. It also captures specific Grant Program Information like the CFDA number and Federal award description.
When is IRS Form 9661 due?
The Period of performance covered by this Cooperative Agreement is from October 1, to September 30. The agreement covers the grant period shown above.
Where do I file IRS Form 9661?
The source does not specify a mailing address or service center location for filing Form 9661. Recipients should review terms and conditions available at IRS.gov.
How do I complete IRS Form 9661?
First, the recipient must fill out all required fields detailing their organization and grant specifics. Next, both an Authorized Representative of the Recipient and an authorized representative for the Internal Revenue Service (IRS) must sign the form. Finally, the respective dates of approval must be recorded on Form 9661.
What happens if IRS Form 9661 is filed incorrectly?
If the form is filed incorrectly, expenses incurred before or after the Period of performance are not covered by this grant. Furthermore, no additional expense reimbursements will be made unless the total amount of federal award is increased in writing.
What happens if my award is multi-year?
The form indicates this status on page 1. If indicated as 'Yes', you are an approved multi-year grant recipient, which means your grant will be renewed in year two or year three, provided you meet the criteria. Check the 'Multi-Year award' field and confirm the renewal timeline.
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