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People reach for Form 9661 expecting something taxpayer-facing and find the opposite. It is the federal Cooperative Agreement between the IRS and a private or public non-profit recipient that runs the Tax Counseling for the Elderly Program for filers age 60 or older, not a tax return and not a form an individual ever fills out.
The Period of Performance runs October 1 through September 30, lined up with the federal fiscal year, and the agreement does not take effect until both the grantee's authorized representative and an IRS approver sign. The current version is Rev. June 2025 under OMB Control Number 1545-2222, and the award is never a guaranteed payment, since the government's obligation depends on appropriated funds, including during a Continuing Resolution.
Key Takeaways
- Form 9661 (Rev. June 2025) is the federal Cooperative Agreement between the IRS and a private or public non-profit recipient that administers the Tax Counseling for the Elderly (TCE) Program for individuals age 60 or older. The OMB-approved estimated time to participate in or complete the form is 30 minutes per response (OMB Control Number 1545-2222).
- The Period of Performance runs October 1 through September 30, aligned with the federal fiscal year, and the agreement is signed by both the recipient's authorized representative and an approving IRS official. Keep the fully executed PDF as the official award record.
- Required areas on Form 9661 cover the recipient organization (name, address, city, state, UEI), federal award identifiers (FAIN, Federal Award Date, Total Federal Award), program metrics (Minimum Federal Returns (MRE), Indirect Cost Rate, Budget Approved), Total Cost Sharing or Matching Required, the multi-year selection (1, 2, or 3 years), and the dual signature block.
- Form 9661 is not a tax return and not a taxpayer-facing form. It is a federal grant Cooperative Agreement signed by a non-profit grantee and an IRS Grant Officer. The TCE Program it funds serves individuals age 60 or older, which is distinct from the VITA program that serves low-to-moderate-income filers regardless of age.
- The award amount is not a guaranteed payment. The federal government's obligation is contingent on the availability of appropriated funds, including during a Continuing Resolution, and compliance with the terms and conditions in Publication 5245 is a condition of the agreement.
What Is Form 9661
Form 9661 (Rev. June 2025) is the IRS Cooperative Agreement between the Internal Revenue Service and a private or public non-profit organization that administers the Tax Counseling for the Elderly (TCE) Program. The TCE Program offers free tax help to individuals who are age 60 or older. The form is two pages, the recipient's authorized representative and the IRS Grant Officer each sign and date the agreement, and the OMB-approved estimated time to participate in or complete the form is 30 minutes per response.
Quick rule of thumb, Form 9661 is signed only by a private or public non-profit recipient that has been awarded a TCE Cooperative Agreement by the IRS, and counter-signed by the IRS Grant Officer of record. It is not a tax return and not a taxpayer-facing form.
The authoritative document is IRS Form 9661 (Rev. June 2025), Catalog Number 20829N, OMB Control Number 1545-2222, with fields fixed by the IRS instructions and Publication 5245 terms.
Who Should Use This Form
Form 9661 is signed by a private or public non-profit agency that has been awarded a TCE Cooperative Agreement by the IRS, and by the IRS Grant Officer of record. Grantee organizations use the form to formalize the federal grant terms, document the recipient organization (name, address, UEI), and lock the Period of Performance, Federal Award Identifier Number (FAIN), and Minimum Federal Returns (MRE) commitment for the cycle.
Typical grantee profiles
- Private non-profit organizations that administer a TCE site providing free tax help to individuals age 60 or older.
- Public non-profit agencies that have been awarded a single-year or multi-year TCE Cooperative Agreement by the IRS.
- Multi-year TCE grantees renewing under the same Cooperative Agreement terms for year two or year three.
Complete the form directly on the official IRS PDF. Enter the recipient identifiers, federal award identifiers, and program metrics in order, then route for both signatures. Save the fully executed PDF and keep a timestamped copy for your records.
When Form 9661 Is Required
A non-profit grantee uses Form 9661 once it has been notified of a TCE award by the IRS. The Cooperative Agreement is signed at the start of the Period of Performance (October 1) and binds the recipient to the terms and conditions in Publication 5245. Skipping required fields – recipient name and address, UEI, FAIN, Federal Award Date, Budget Approved, MRE, or either side of the dual signature block – will hold the agreement at IRS review.
A quick note for firms
If your non-profit administers TCE sites alongside other compliance work, building file-naming, checklist, and review discipline around Form 9661 keeps the Cooperative Agreement moving through IRS review on schedule. The trick is not the PDF, it is the discipline around file naming, checklists, and review steps. That is where teams stall. Keep reading for a simple structure you can copy.
Form 9661 PDF Details, Purpose, And Scope
Form 9661 documents the federal Cooperative Agreement for a single TCE Program cycle. Expect a sequence of sections: General Federal Award Information (recipient identity, address, UEI, indirect cost rate, budget, MRE), award identifiers (FAIN, Federal Award Date, Total Amount of Federal Award, CFDA number and name, Program Source), multi-year award selection, the IRS Grant Officer contact block, and the two-party signature block. The current revision is Rev. 6-2025 and the OMB Control Number is 1545-2222.
Keep your entries consistent with the SAM.gov registration, the application package, and the IRS award letter. Small mismatches cause most review delays.
What the form covers
- Recipient identifiers: organization (recipient) name, recipient address, city, state, and Unique Entity Identifier (UEI) issued through SAM.gov.
- Award identifiers: Federal Award Identifier Number (FAIN), Federal Award Date, Amount of Federal Funds Obligated, Total Amount of Federal Award, CFDA number and name, and Program Source.
- Program metrics: Indirect Cost Rate, Budget Approved, Minimum Federal Returns (MRE), Total Cost Sharing or Matching Required, Period of Performance (October 1 to September 30), and Multi-Year award selection (1, 2, or 3 years).
- Dual signature block: both an Authorized Representative of the Recipient organization AND an approving Internal Revenue Service official must print their name and title, sign, and date the agreement for the Cooperative Agreement to take effect.
Completion Steps At A Glance
Here is the quick path. Open the official IRS Form 9661 PDF, complete the fields in order, double-check the recipient and award identifiers, route for both signatures, then save the fully executed PDF for your records.
Practical prep that saves time
- Have the recipient organization's SAM.gov registration, active UEI, FAIN, Federal Award Date, Total Amount of Federal Award, Indirect Cost Rate, Budget Approved, and MRE figures ready.
- Standardize date formats and the recipient organization's legal name across the application package and the form.
- Confirm the Period of Performance dates (October 1 to September 30) and the Federal Award Date before routing for signature.
Required Information And Fields
Form 9661 asks for the following core areas. You will enter the recipient organization's legal name, address, city, and state exactly as registered on SAM.gov, along with the active Unique Entity Identifier (UEI). You will record the Federal Award Identifier Number (FAIN), Federal Award Date, Total Amount of Federal Award, Indirect Cost Rate, Budget Approved, Minimum Federal Returns (MRE), Total Cost Sharing or Matching Required, the multi-year selection (1, 2, or 3 years), and the IRS Grant Officer contact block. Then both the recipient's Authorized Representative and the approving IRS official must print their name and title, sign, and date.
Keep the entries short and the details exact. If a required field is blank or does not match your source documents, fix it immediately. Form 9661 does not collect salary or personal compensation fields; every required item is an organizational identifier, federal award identifier, program metric, or signature field.
Accuracy And Honesty
Treat every entry as a formal statement. Form 9661 is a federal grant Cooperative Agreement, not a survey. The IRS uses the recipient information, award identifiers, and Minimum Federal Returns (MRE) commitment to govern the TCE Program for the covered Period of Performance. Inaccurate identifiers (recipient name, UEI, FAIN) or unsigned blocks will hold the agreement at IRS review. If recipient information changes during the cycle, notify the IRS Grant Officer of record so the executed agreement and downstream financial records stay aligned.
Accurate organizational details
- Type the recipient organization's legal name exactly as registered on SAM.gov, and match the UEI on the form to the active SAM.gov entry.
- Use the Federal Award Date and Period of Performance dates exactly as supplied by the IRS Grant Officer so the executed agreement reconciles with downstream financial records.
- Avoid estimates. If you do not know an exact day, use the correct month and year and keep that same pattern across the application package and the form.
What the form does and does not collect
Form 9661 does not request criminal history or personal sensitive disclosures. The required information covers organizational identifiers (Recipient Name, Address, UEI), federal award identifiers (FAIN, Federal Award Date, Total Amount of Federal Award), program metrics (Indirect Cost Rate, Budget Approved, MRE, Total Cost Sharing or Matching Required), the multi-year selection, and the dual signature block. Under the Privacy Act notice on the form (citing 5 U.S.C. 301), response is voluntary, but the IRS may not be able to use the organization's assistance in the volunteer programs without the requested information.
Documents And Consistency
Make every supporting record line up with what was entered on Form 9661. That means the SAM.gov registration, the active UEI, the application package figures (Budget Approved, Indirect Cost Rate, MRE, cost-sharing), and the IRS award letter (FAIN, Federal Award Date, Total Amount of Federal Award) all reconcile to the same numbers on the executed Cooperative Agreement.
- Match the application package, award letter, and SAM.gov registration to the values entered for Recipient Name, UEI, FAIN, Federal Award Date, and Total Amount of Federal Award on the form.
- Use consistent file names that mirror form sections, for example, Recipient_TCE_CooperativeAgreement_FY2025.pdf.
- Keep originals and store the final PDF plus your timestamped receipt in a safe place.
How To Complete The Official PDF
Open the official IRS Form 9661 PDF and work through the General Federal Award Information block, the award identifiers, the program metrics, and the multi-year selection in order. Type directly onto the PDF in a trusted reader, then route the document for both the recipient's authorized representative and the approving IRS official to sign and date. Save the fully executed PDF as the official award record.
If a field is unclear, confirm it against the application package, the IRS award letter, and the Publication 5245 terms before you sign.
Step By Step Completion Process
- Open Form 9661 (Rev. June 2025). 2) Complete the General Federal Award Information block (Recipient Name, Address, City, State, UEI). 3) Enter the federal award identifiers (FAIN, Federal Award Date, Amount of Federal Funds Obligated, Total Amount of Federal Award, CFDA number and name, Program Source). 4) Record program metrics (Indirect Cost Rate, Budget Approved, MRE, Total Cost Sharing or Matching Required) and the multi-year selection (1, 2, or 3 years). 5) Complete the IRS Grant Officer contact block. 6) Route for the recipient's Authorized Representative to print name and title, sign, and date. 7) Forward to the approving IRS official for counter-signature, then save the fully executed PDF as the official award record.
Work in order. Complete every required field as you go and fix any blank or mismatched entry before you move forward. Confirm the recipient identifiers, FAIN, and Period of Performance dates against your source documents, then route for signature.
Adding Text, Making Changes, And Signing
Type cleanly and keep entries short so the text fits the visible box on the PDF. When you are ready to sign, the recipient's authorized representative prints name and title, signs, and dates, then forwards the document to the approving IRS official for the counter-signature. Both signatures are required for the Cooperative Agreement to take effect.
Tips For Fast, Error Free Completion
- Preload the recipient organization's name, address, UEI, FAIN, Federal Award Date, and Period of Performance dates.
- Enter data in sequence and resolve any validation prompt before you move on.
- Recheck the recipient organization's active UEI against the current SAM.gov registration before routing for signature; Form 9661 collects the UEI, not an SSN.
- Save a final copy to an encrypted drive and store a second copy in a secure cloud folder.
If a field or term is unclear, contact the IRS Grant Officer of record listed on your award. The grant officer block on the form carries the name, telephone, address, and email for questions about the agreement.
Final Review, Submission, And Receipts
Do one last pass across both pages. Read names and dates aloud. Make sure the program metrics (Budget Approved, Indirect Cost Rate, MRE, Total Cost Sharing or Matching Required) match the figures in the application package and the IRS award letter. Confirm that every required field has content, capture both signatures, and save the fully executed PDF. Keep a timestamped copy as the official award record.
Keep a copy of the final PDF and the submission confirmation. If a reviewer cannot open your file, you can resend without starting over.
Security And Privacy Basics
The executed agreement and its supporting records contain sensitive organizational data. Treat it like a federal award document.
- Transfer files over TLS, which you already have when the website shows HTTPS in your browser.
- Password protect local copies, set link expirations if you share, and audit access where possible.
- Retain only what your grant management records require and store the fully executed PDF securely.
Complete the form in a trusted PDF tool, then store the executed copy in your grant management file alongside the Publication 5245 terms. Keep the recipient's records aligned with the values the IRS Grant Officer has on file.
What Form 9661 Is Not
Form 9661 is a federal grant Cooperative Agreement, not a tax return and not a taxpayer-facing form. Here are the quick distinctions grantees ask about.
- It is not filed by individual taxpayers. The agreement is signed by the non-profit recipient's authorized representative and an approving IRS official, governed by the Publication 5245 terms.
- The TCE Program it funds serves individuals age 60 or older. That is distinct from VITA (Volunteer Income Tax Assistance), which serves low-to-moderate-income filers regardless of age.
- The award is not a guaranteed payment. The federal government's obligation is contingent on the availability of appropriated funds, including during a Continuing Resolution.
Alternatives If Form 9661 Does Not Fit
Form 9661 captures only the fields the IRS specifies for the TCE Cooperative Agreement. If your TCE grant administration needs additional documentation, keep it in your grant management records and Publication 5245 compliance file rather than altering the executed Cooperative Agreement. Any change to the executed agreement must be made in writing through the IRS Grant Officer of record.
Form 9661 At A Glance
| Attribute | Detail |
| Form | IRS Form 9661, Cooperative Agreement (TCE), Rev. June 2025 |
| Purpose | Federal Cooperative Agreement for the IRS Tax Counseling for the Elderly (TCE) Program (free tax help for individuals age 60 or older) |
| Who signs | The non-profit grantee's authorized representative and an approving IRS official |
| When used | After the IRS notifies a private or public non-profit organization of a TCE Cooperative Agreement award |
| Period of Performance | October 1 to September 30, aligned with the federal fiscal year |
| Key notes | Two pages; OMB Control Number 1545-2222; Catalog Number 20829N; requires dual signatures, governed by Publication 5245 terms. |
Period Of Performance And Cost Cutoffs
The Period of Performance for each TCE Cooperative Agreement runs October 1 through September 30, aligned with the federal fiscal year, not the calendar year or the tax filing season. Build the grant calendar around the October 1 start so timesheets, invoices, and travel logs all fall inside the covered period.
Expenses incurred before the agreement is signed or after September 30 are not covered by the grant. Defer commitments until the IRS approver signs, document the Federal Award Date as your start cutoff, and run a stop-work review every September 30 so closing costs do not slide into the next cycle.
Where To Get Answers On The Agreement
The IRS Grant Officer block on Form 9661 carries the official point of contact for the agreement, including the grant officer's name, telephone number, address, and email. Use that contact for questions about the award terms, the Federal Award Date, or any change to the executed agreement.
- Direct questions about the agreement to the IRS Grant Officer of record listed on the form.
- Read the terms and conditions in Publication 5245, which the IRS posts on its Tax Counseling for the Elderly program page.
- Keep a brief note of any correspondence with the grant officer for your records.
For legal guidance about disclosures or recordkeeping, talk with your counsel or compliance team.
Mini Checklist You Can Copy
- Open the official IRS Form 9661 (Rev. June 2025) PDF.
- Enter recipient organization identifiers (Name, Address, UEI), federal award identifiers (FAIN, Federal Award Date, Total Amount of Federal Award), program metrics (MRE, Budget Approved, Indirect Cost Rate, Total Cost Sharing or Matching Required), and the multi-year selection (1, 2, or 3 years), then route for the dual signatures.
- Match every date and name to the SAM.gov registration, the application package, and the IRS award letter (Federal Award Date, FAIN, Recipient Name).
- Click Done, save the final PDF, and keep the timestamped confirmation.
- If you are the grantee, capture both the Authorized Representative's signature and the IRS Grant Officer's counter-signature in one routing pass so the Cooperative Agreement is fully executed before the first invoice posts.
Final Notes, Accuracy, Trust, And A Light CTA
You want your Cooperative Agreement to move without friction. That happens when your Form 9661 is complete, consistent, and easy to review. If something does not look right, pause, fix it, and then sign. If your organization administers multiple TCE cycles, adopt a one page SOP for intake, file names, and pre-review checks. Small habits protect your time.
If your team handles TCE grant administration alongside day to day client work, Accountably is an offshore accounting and tax staffing company built for CPA, EA, and accounting firms that focuses on controlled offshore delivery and review protection. Use only what helps you right now and keep your process simple.
This guide is for information, not legal advice. For questions about disclosures, retention, or state rules, talk with your counsel or the issuing authority.
Small disclosure, we used editorial tools, including AI, to help draft and structure this guide, then our team reviewed it for accuracy and clarity. External facts that can change were checked against official sources dated through September 2025.
Common Mistakes We See Every Season
After a few TCE grant cycles, the same patterns show up during Form 9661 review. Most are not math errors; they trace back to reading the Cooperative Agreement carefully and matching the Privacy Act, Paperwork Reduction Act, and Period of Performance language the IRS already prints on the form.
Reusable Checklists
The checklists below are copy-paste ready for grant administration SOPs. Each item tracks against the form's actual fields, the Cooperative Agreement terms, and the federal fiscal-year cycle so a junior administrator can run the workflow without guessing.
Pre-signing review (before the authorized representative signs)
- Confirm Recipient Name, Address, City, and State match the SAM.gov registration on file.
- Pull the active Unique Entity Identifier (UEI) from SAM.gov and enter it on the recipient block.
- Record the Federal Award Identifier Number (FAIN) and the Federal Award Date supplied by the IRS Grant Officer.
- Verify the Indirect Cost Rate, Budget Approved, and Minimum Federal Returns (MRE) figures against the application package.
- Cross-check Total Cost Sharing or Matching Required against the cost-share commitment in the proposal.
- Confirm the multi-year checkbox (1, 2, or 3 years) matches the award letter, and read the matching terms in Publication 5245.
- Print for the authorized representative's signature and date, then route to the IRS Grant Officer for the counter-signature.
October 1 fiscal-year handoff packet
- Lock the prior cycle by September 30 and pull final timesheets, invoices, and travel logs for the closing Period of Performance.
- Open the new cycle's accounting subledger so October 1 expenses post against the new FAIN.
- Distribute the Cooperative Agreement, Publication 5245 terms, and the IRS Grant Officer contact card to site coordinators.
- Send the volunteer roster and site list to the IRS contact so outreach coordination stays current.
- Schedule the mid-cycle progress review against the Minimum Federal Returns (MRE) commitment on the form.
Multi-year renewal year-end review
- Pull the prior year's Form 9661, the signed Cooperative Agreement, and the Publication 5245 terms specific to the multi-year track.
- Document performance against MRE, cost-sharing, and indirect cost-rate targets in a single renewal memo.
- Confirm the organization still meets the multi-year grant criteria from the original application package.
- Reconfirm SAM.gov registration and the UEI before the renewal Federal Award Date.
- Treat the prior cycle's funding amount as a ceiling and re-budget against the renewal award letter once received in writing.
Keep 9661 Season From Stalling
The TCE Cooperative Agreement runs on the federal fiscal year (October 1 through September 30), which creates a different rhythm than the January through April filing-season grind most accounting teams are used to (per IRS Form 9661 Period of Performance terms). Grantees who try to map this cycle onto the calendar year tend to lose September wind-down time and then burn early-October hours on housekeeping instead of taxpayer service.
The fix is to treat the agreement itself as the production calendar and build delivery discipline against the fields the form already prints.
- Pre-populate the recipient block, UEI, and FAIN into the annual grant packet so the form ships clean on every Federal Award Date.
- Run a September 30 closing review against the Minimum Federal Returns (MRE), cost-sharing, and indirect cost-rate fields so the cycle closes against the same numbers it opened on.
- Stage the Period of Performance start with a single October 1 kickoff packet for site coordinators rather than rolling memos through the first month.
- Pre-confirm SAM.gov status and the active UEI 30 days before any multi-year renewal, since the renewal Federal Award Date will not move to accommodate a SAM lapse.
- Capture both the authorized representative's signature and the IRS counter-signature in one routing pass so the Cooperative Agreement is fully executed before the first invoice posts.
If a firm runs TCE grant administration alongside core compliance work, Accountably's tax services team can take the documentation, fiscal-year reconciliations, and renewal-cycle review off senior reviewers so they stay focused on taxpayer-facing engagements.
FAQs
What is Form 9661
Form 9661 (Rev. June 2025) is the federal Cooperative Agreement between the IRS and a private or public non-profit recipient that administers the Tax Counseling for the Elderly (TCE) Program for individuals age 60 or older. The OMB-approved estimated time to participate in or complete the form is 30 minutes per response (OMB Control Number 1545-2222).
Who signs Form 9661
Both the authorized representative of the non-profit recipient organization and an approving IRS official must print their name and title, sign, and date the agreement. A single signature leaves the Cooperative Agreement unexecuted.
How is TCE different from VITA
The TCE Program funded under Form 9661 offers free tax help to individuals who are age 60 or older. VITA (Volunteer Income Tax Assistance) is a separate program that primarily serves low-to-moderate-income filers regardless of age.
What is the Period of Performance
The Period of Performance runs October 1 through September 30, aligned with the federal fiscal year. Expenses incurred before the agreement is signed or after September 30 are not covered by the grant.
Is the TCE award amount guaranteed
No. The federal government's obligation is contingent on the availability of appropriated funds, including during a Continuing Resolution, and no payments beyond the total federal award are made unless the award is increased in writing.