The IRS trains and sponsors several free tax preparation sites throughout the country, and commissions the resources used by many independent, nonprofit tax preparation organizations. The VITA program offers free tax assistance to individuals generally making less than $49,000 a year, and TCE is provided by AARP for individuals 60 and older. The IRS emphasizes the need for a correct Social Security number when filing, and advises those who are not eligible for a Social Security number to apply for an Individual Taxpayer Identification Number.
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