Form 9661, Cooperative Agreement, is the Internal Revenue Service (IRS) document that sets out the terms of a grant under the Tax Counseling for the Elderly (TCE) Program. This cooperative agreement is entered into by the IRS and the recipient organization, and it lists the federal award details, the period of performance and the signatures of both parties. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form and the program terms are published by the IRS.
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What is Form 9661?
Form 9661, Cooperative Agreement, is the Internal Revenue Service (IRS) document that records a Tax Counseling for the Elderly (TCE) Program grant between the IRS and a recipient organization, setting the award details, the period of performance and the signatures of both parties.
The TCE Program offers free tax help to individuals who are age 60 or older. The form states that Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes the agreement. That law lets the IRS enter into agreements with private or public non-profit agencies and organizations, which provide training and technical assistance to volunteers who give free tax counseling and assistance to elderly individuals in preparing their federal income tax returns.
The form has two parts. General Federal Award Information covers the recipient, the Federal Award Identifier Number (FAIN), the federal award date, the period of performance, the funding amounts, the Unique Entity Identifier (UEI), the indirect cost rate, the minimum federal returns (MRE) to be accomplished and whether the award is multi-year. Grant Program Information covers the CFDA number and name, the program source, the federal award description and the contact details of the IRS grant officer. The agreement is conditional on the terms and conditions in Publication 5245. The second page carries the Privacy Act and Paperwork Reduction Act notice, with OMB number 1545-2222.
Who needs to file Form 9661?
Form 9661 is for private or public non-profit agencies and organizations that enter into a Tax Counseling for the Elderly (TCE) cooperative agreement with the IRS. These recipients provide training and technical assistance to volunteers who prepare federal income tax returns for individuals age 60 or older.
Two signatures are printed on the form:
- Approved by an Authorized Representative of the Recipient: the recipient's authorized representative prints a name and title, then signs and dates.
- Approved for the Internal Revenue Service: an IRS official prints a name and title, then signs and dates.
The form tells recipients to review the terms and conditions specific to their agreement, single-year or multi-year, in their entirety before signing. The form does not address individual taxpayers: it is an agreement between the IRS and the organization, not a tax return or a request for tax help.
When to file Form 9661
The agreement is signed before the grant period it covers. It covers a period of performance that runs from October 1 to September 30, with the years entered on the form, and expenses incurred before or after that period are not covered by the grant. Recipients are cautioned to review the terms and conditions before signing.
For a multi-year award, the recipient is an approved multi-year grant recipient, and the grant is renewed in year two or year three if the organization meets the multi-year grant criteria in the application package for the initial award. Funding for a later cycle may be increased or decreased, depending on the Congressional appropriation for the TCE Program and the organization's performance. The form prints no separate filing deadline.
How to fill out Form 9661
Enter recipient name and address
In General Federal Award Information, enter the Recipient name, Recipient address, City and State.
Enter award identifiers and date
Enter the Federal Award Identifier Number (FAIN), the Federal award date and the Unique Entity Identifier (UEI).
Complete the period of performance
Fill in the years on the line reading October 1, to September 30, so it matches the grant period the agreement covers.
Enter the funding amounts
Complete Amount of federal funds obligated, Total amount of federal funds obligated, Total amount of federal award, Budget approved, Indirect cost rate and Total cost sharing or matching required.
Set returns target and multi-year status
Enter the Minimum Federal Returns (MRE) to be accomplished by your program. Mark Yes or No for Multi-Year award and, if multi-year, mark the period 1, 2 or 3.
Complete Grant Program Information
Enter the CFDA number and name, the Program source and the Federal award description.
Add the IRS grant officer contact
Fill in the Contact Information for IRS Grant Officer: name, telephone number, address and email address.
Review the terms before signing
Read the terms and conditions in Publication 5245 that apply to your single-year or multi-year award.
Complete the approval blocks
Under Approved by an Authorized Representative of the Recipient, print the name and title, then sign and date. The IRS block, Approved for the Internal Revenue Service, has the same four entries.
Review and download the completed PDF
Check each entry against your award, then download or print the completed PDF from FillingPDF and obtain the signatures.
How to submit Form 9661
Form 9661 prints no mailing address, portal or appointment rule. It is completed with the recipient's award information, then signed and dated by an authorized representative of the recipient and by the IRS. The form includes a Contact Information for IRS Grant Officer block with the grant officer's name, telephone number, address and email address, which is the contact the form provides.
The terms and conditions that apply to the agreement are in Publication 5245, available on IRS.gov at https://www.irs.gov/Individuals/Tax-Counseling-for-the-Elderly. Review them before signing. The form states that no additional expense reimbursements or other payments will be made by the IRS unless the total amount of the federal award is increased in writing.
FillingPDF lets you fill out and download the PDF; submission follows the channels the IRS grant officer gives you.
Common mistakes to avoid
- Signing before reading the terms and conditions in Publication 5245; the form cautions recipients to review the terms specific to their single-year or multi-year agreement in their entirety first.
- Incurring expenses before or after the period of performance; the form says expenses outside that period are not covered by the grant.
- Expecting extra reimbursements beyond the total federal award; no additional payments are made unless the total amount is increased in writing.
- Treating multi-year renewal in year two or three as automatic; renewal depends on meeting the multi-year grant criteria in the application package.
- Assuming later-year funding will match the first year; it may be increased or decreased depending on the Congressional appropriation and the organization's performance.
- Overlooking that IRS obligations are contingent on available appropriated funds when the Federal Government is operating under a Continuing Resolution.
- Leaving the signature, printed name, title or date blank in the recipient's approval block.
Frequently asked questions
What is Form 9661, Cooperative Agreement?
Form 9661 is the IRS Cooperative Agreement for a Tax Counseling for the Elderly (TCE) grant. It records the recipient, the federal award details, the period of performance and the approvals of the recipient's authorized representative and the IRS.
Who signs the cooperative agreement on Form 9661?
Two people sign: an authorized representative of the recipient and an IRS official. Each prints a name and title, then signs and dates in the block labeled Approved by an Authorized Representative of the Recipient or Approved for the Internal Revenue Service.
What period does the cooperative agreement cover?
It covers the grant period shown on the form, which runs from October 1 to September 30 of the years entered. The form says expenses incurred before or after that period are not covered by the grant.
Is a multi-year award renewed automatically?
No. In year two or year three the grant is renewed only if your organization meets the multi-year grant criteria in the application package for the initial award. Funding for the next cycle may also increase or decrease.
Where are the terms and conditions for Form 9661?
They are in Publication 5245, available on IRS.gov at https://www.irs.gov/Individuals/Tax-Counseling-for-the-Elderly. The form says the agreement is conditional on compliance with them, so review them before signing.
What happens if the government is under a Continuing Resolution?
The form says the Federal Government may be operating under a Continuing Resolution, and its obligation under the TCE Grant Program depends on the availability of appropriated funds. No extra payments are made unless the total award is increased in writing.
Can I fill out Form 9661 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not sign, file or send the agreement to the IRS, so follow the instructions of the IRS grant officer.
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