Offers free basic income tax return preparation by trained volunteers at community locations. Volunteers can also help with special credits, such as Earned Income Tax Credit, Child Tax Credit, and Credit for the Elderly. Many VITA sites offer free electronic filing. In addition to VITA, the Tax Counseling for the Elderly program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues. The IRS VITA/TCA Locator Tool is not always active in early January. Tax filing assistance for those who do not meet eligibility requirements is available on the MyFreeTaxes website. Does not apply to business income or expense, dividend income or asset transactions. Joint filers must both be present to sign the return.