During tax season, the IRS offers assistance to taxpayers who need to file delinquent returns if they meet certain qualifications.

Taxpayers can look into the IRS volunteer Income Tax Assistance (VITA). VITA is usually offered to taxpayers who earn $51,000 or less and need help in preparing their returns. To find a VITA site near you call: 1-800-906-9887.

VITA also works with members of the military and their families to assist with the preparation of tax returns.

The IRS offers tax counseling for the elderly (TCE). The TCE program offers assistance to taxpayers who are 60 years or older and specializes in issues that are unique to seniors. To find a TCB site near you call: 1-888-227-7669.