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Information for Taxpayers Seeking LITC Services

If you are a low income taxpayer who needs assistance in resolving a tax dispute with the IRS and you cannot afford representation, or if you speak English as a second language and need help understanding your taxpayer rights and responsibilities, you may qualify for help from a Low Income Taxpayer Clinic (LITC) that provides free or low cost assistance.

 How do I find out if I qualify for LITC help?


For the 2014 calendar year, the income ceilings for low income representation are shown below. Each clinic will decide if you meet the income guidelines and other criteria before it agrees to represent you.   

   Income Ceiling (250% of Poverty Guidelines)

Size of Family

 48 Contiguous States, 
Puerto Rico, and D.C.
 Alaska   Hawaii 

 1

 $29,175  $36,450   $33,550 

 2

$39,325      $49,150   $45,225 

 3

 $49,475      $61,850   $56,900 

 4

 $59,625      $74,550   $68,575 

 5

 $69,775      $87,250   $80,250 

 6

 $79,925      $99,950   $91,925 

 7

 $90,075    $112,650   $103,600 

 8

               $100,225    $125,350   $115,275 

 For each additional person, add

 $10,150      $12,700   $11,675 

 How can I find a clinic?

 

Page Last Reviewed or Updated: 21-May-2014