Programs that help eligible individuals (including older adults, people with disabilities and people with low incomes) prepare their tax returns or complete paperwork to apply for tax relief in the form of tax credit, rebate, exemption or postponement programs. Included are programs staffed by volunteers or others who provide this service without charge and professional tax preparation services. Most tax preparation assistance sites allow the people they assist to file their tax return information electronically.

Programs sponsored by the American Association of Retired Persons (AARP) and the Internal Revenue Service (IRS) that provide tax preparation assistance for persons age 60 and older, particularly those who are confined to their residences or retirement communities. The service, which is also known as Tax Counseling for the Elderly or TCE, is provided by volunteers trained by the IRS.

Programs that help people who qualify complete paperwork that is required for property tax relief which, depending on the jurisdiction, may take the form of a tax credit, a rebate/reimbursement, an exemption or a postponement/deferral.

Individuals or families whose annual income is between 150 and 200% of poverty level for their family size.

Individuals or families whose annual income is greater than 200% of the poverty level for their family size.