Form 8654 (Rev. 6-2009)
Instructions
Line 1.
Enter the Report Type. If it is a quarterly report put an X or if it is the final report put an X in the box.
Line 2.
Enter the Fiscal Year.
Line 3.
Enter the recipient’s organization name, street address, city, state, zip code, and the account/identifying number.
The account/identifying number is the Employer Identification Number (EIN).
Line 4.
Enter the report period (month, day and year) on the From and To lines.
Lines 5-8.
Enter the number of volunteer tax assistors/quality reviewers on line 5(a), the number of volunteer instructors on line
6(a), and the number of volunteer coordinators/administrators on line 7(a). Enter the total number of volunteer tax
assistors/quality reviewers, volunteer instructors, and volunteer coordinators/administrators on line 8(a). DO NOT
count any volunteer twice, even if he/she serves in two or more capacities.
Enter the final amount of reimbursement for volunteer tax assistors/quality reviewers, volunteer instructors and
volunteer coordinators/administrators on the appropriate line in column (b). DO NOT include expenses for any
volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistors/quality reviewers all
of his/her expenses should be estimated on line 7, only). Include reimbursements made to volunteers EITHER actual
expenses incurred or stipends provided to volunteers. Stipends must be designated on expected out-of-pocket
expenses not on time engaged in volunteer service.
Line 9.
Enter the number of clerical, administrative or technical personnel you will pay in the Numbers Column and the dollar
amount in the Cost Column.
Line 10.
Supplies include pencils, pens, paper, etc. These are supplies for the TCE Program other than those directly
attributable for e-file. Include purchase of recognition items not to exceed $10 purchased for volunteers on this line.
Line 11.
Enter the rent, utilities and/or custodial services costs for the TCE Program.
Line 12.
Enter the cost for audit services for the TCE Program.
Line 13.
Enter travel of program sponsors or expenses incurred by program administrators or coordinators who are paid staff
to monitor sites.
Line 14.
Enter the final cost for the development of publicity (i.e., public service announcements, posters, brochures) and other
publicity materials.
Line 15.
Enter the final cost for interpreter services.
Line 16.
Enter the final cost of installing temporary telephone lines at “telephone answering sites”, or internet connectivity costs
to provide e-file services.
Line 17.
Enter the final cost for all postage, including postage used for the fulfillment of orders for program materials.
Line 18.
Total the administrative expenses (add lines 9-17 in the Cost Column (b)). This figure should not be more than 30%
of line 19.
Line 19.
Enter the program cost by adding lines 8 and 18 in the Cost Column (b).
Line 20.
Enter the costs incurred for attending a meeting at the IRS territory office or with IRS personnel. Provide lodging
receipts, taxi receipts, air fare, meals and incidental expenses, gas receipts, etc. Include travel expenses for
attendance at train-the-trainer tax law or site coordinator training. Do not include expenses for daily site operations
travel, this is now captured on line 13.
Line 21.
Cost for diskettes, paper, printer cartridges, toner, cable locks, memory, network cards, external media, and anything
else directly attributable to e-file expenses. Computers and printers (with unit cost not to exceed $1,000) can be
purchased to support e-file using grant funds. You should also include costs associated with computer repair of
equipment used for tax preparation services.
Line 22.
Enter the total program costs (add lines 19-21 in the Cost Column (b)).
Line 23.
Enter the total amount of the federal advance.
Line 24.
Enter the unexpended balance of the federal advance (subtract line 22 from line 23).
Line 25.
Enter the remaining grant funds from the grant award. Only list this on the final report. This amount should be taken
from line 24.
Line 26.
List the number of individual paper Federal tax returns prepared for taxpayers 60+ and all other taxpayers.
Line 27.
List the number of individual e-file Federal tax returns prepared for taxpayers 60+ and all other taxpayers.
Line 28.
List the total number of individual paper and e-file Federal tax returns prepared for taxpayers 60+ and all other
taxpayers.
Line 29.
List the number of taxpayers assisted—All other (exclude return preparation) for taxpayers 60+ and
all other taxpayers.
Line 30.
Add figures from lines 28 and 29 and insert that total in line 30.
Line 31.
Line 31. List the number of tax preparation sites for e-file sites, the combination of paper and e-file sites, and the total
of lines 31a and 31b on line 31c.
Line 32.
Provide the site name, Site Identification Number (SIDN), Electronic Filing Identification Number (EFIN), type of site
i.e., e-file or combo, and the volunteer return preparation hours for each site. The volunteer return preparation hours
are the actual hours the volunteers work and not the hours of operation.
Form 8654 is due 30 days after the quarter ends.
The quarter ending dates are December 31, March 31, June 30, and September 30.
