Free, in-person tax preparation in California comes mainly from two IRS-run programs: Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE). The California Franchise Tax Board says VITA generally serves people who make $69,000 or less, people with disabilities, limited-English speakers and military households, while TCE is for people at least 60 years old. Every volunteer who prepares returns must pass IRS-standard tax law training, and every return gets a quality review before filing. This guide explains who the programs fit, how to find a site, what they will not handle, and how to check that a “free” offer is the real program.
Scope: eligibility figures below come from the IRS and FTB pages as they stood in November 2026, ahead of the 2027 filing season for tax year 2026 returns. Sites publish their own hours and limits each season. TaxProsOfCA.com is not a tax firm and gives no tax advice.
VITA and TCE in one paragraph each
VITA. The IRS describes VITA as a program that has operated for over 50 years and offers free basic return preparation to qualified individuals. On its free tax return preparation page, the IRS says it does not set a program-wide income limit but that individual sites may set their own, and that the program generally focuses on people who meet Earned Income Tax Credit guidelines. The IRS page cites people who generally make about $70,244 or less; the FTB’s California page uses $69,000 or less, generally. Expect the figure to vary slightly by source and season.
TCE. The IRS says TCE offers free help “particularly for those who are 60 years of age and older,” with a specialty in pension and retirement questions. Most TCE sites are run by the AARP Foundation’s Tax-Aide program.
Who the California FTB says can use them
The FTB’s free tax help page lists VITA eligibility for California residents as people who:
- Make $69,000 or less, generally
- Have disabilities
- Speak limited English
- Are active duty or retired military personnel, or a dependent
and TCE for anyone at least 60 years old. The FTB adds that the free help can cover filling out forms, what to do if you owe money, and whether you qualify for the EITC.
Why a volunteer site is a credible option
“Free” can make people wary, and the federal safeguards here are specific. According to the IRS:
- All VITA and TCE volunteers who prepare returns must take and pass tax law training that meets or exceeds IRS standards, including training on privacy and confidentiality.
- The IRS requires a quality review check of every return prepared at a VITA or TCE site before it is filed.
- Sites are operated by IRS partners, such as nonprofits, and staffed by volunteers. The IRS manages the program.
That review step is something you would have to ask a paid preparer about; at a VITA site it is built in. If the volunteer side of tax work makes you curious about it as a second career, this realistic look at accounting as a second career covers the credential path that follows.
What VITA sites usually will not do
VITA is for basic returns. The IRS says available services “can vary at each site due to the availability of volunteers certified with the tax law expertise required for your return,” and IRS Topic No. 254 states that if a site decides your return is out of scope, you will be advised to seek a paid preparer. Before you go, check IRS Publication 3676-B, which the IRS points to for the list of services provided.
If your return includes a business with employees, rental property, complex investments or a dispute with the IRS or FTB, expect to be referred elsewhere. In that case the site’s guide on checking that a paid preparer is allowed to charge you is the next step.
How to find a site for the 2027 season
- IRS VITA/TCE Locator Tool, linked from the IRS free tax preparation page, or by phone at 800-906-9887. The IRS notes the locator is updated regularly from February through April.
- AARP Tax-Aide Site Locator for TCE sites, which the IRS says is available between January and April, or by phone at 888-227-7669.
- FTB free tax help page. The FTB says its own VITA locator was under maintenance when last updated and directs people to the IRS tool in the meantime.
The FTB says California VITA locations are generally open February through May, with some open year-round depending on location. Sites fill up, so check the listings as soon as they appear.
Self-Prep: free software with a volunteer nearby
At select sites, the IRS says taxpayers can prepare their own basic federal and state return using web-based software with an IRS-certified volunteer guiding them. That option is only at locations listed as “Self-Prep.” If you are deciding between doing it yourself and paying someone, the site’s comparison of IRS Free File and paid preparers covers the other free route.
What to bring
The IRS checklist for free tax return preparation is the list to follow. It includes:
- Original photo identification for you and your spouse if filing jointly
- Social Security cards for you, your spouse and dependents, or ITIN notices for anyone without a Social Security number
- Birth dates for everyone on the return
- Wage and earning statements such as Forms W-2, W-2G, 1099-R and 1099-MISC from all employers, plus interest and dividend statements
- Social Security benefit statements (SSA-1099), if applicable
- A copy of last year’s federal and state returns, if available
- Proof of bank routing and account numbers for direct deposit, such as a blank check
- Total paid for daycare and the provider’s tax identifying number
- Form 1095-A if you had Marketplace health insurance
The checklist also notes that both spouses must be present to sign the required forms when e-filing a married-filing-jointly return.
Spotting fake “free tax help”
Real VITA and TCE sites are listed on the IRS and AARP locators. An offer that is not on those lists and promises a “free” return but then takes a fee from your refund, asks you to sign a blank form, or wants your refund deposited somewhere other than your own account is not the IRS program. The IRS warns against preparers who base fees on a percentage of the refund or route refunds into their own accounts, and those rules do not change because something is advertised as free.
Frequently Asked Questions
What is the income limit for VITA in California?
The FTB says VITA generally serves people who make $69,000 or less. The IRS says it does not set a program-wide limit and that individual sites may set their own, citing about $70,244 or less as a general figure. Check with the specific site.
Is VITA really free?
Yes. The IRS describes VITA and TCE as offering free basic tax return preparation to qualified individuals. A site that asks for a fee is not operating as part of the program.
Can VITA prepare my California return too?
The IRS says VITA and TCE volunteers prepare millions of federal and state returns each season, and the FTB promotes the programs for California taxpayers. Confirm with your site that it handles California returns for your situation.
When do California VITA sites open?
The FTB says locations are generally open February through May, with some open year-round. The IRS locator is updated regularly from February through April.
Do I need to be 60 to use TCE?
TCE focuses on taxpayers 60 and older and specializes in pension and retirement questions. People under 60 who qualify should look for a VITA site instead.