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 2021 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 $ 32,200 $ 40,225 $ 37,050
2 $43,550 $ 54,425   $ 50,100
3 $ 54,900 $ 68,625   $ 63,150
4 $66,250 $ 82,825 $ 76,200
5 $ 77,600 $ 97,025 $ 89,250
6 $88,950 $ 111,225 $ 102,300
7 $ 100,300 $ 125,425 $ 115,350
8 $ 111,650 $ 139,625 $ 128,400
For each additional person, add $ 11,350 $ 14,200 $ 13,050

How can I find a clinic?