Low Income Taxpayer Clinics

IRS Announces Supplemental Application Period for 2021 Low Income Taxpayer Clinic Grants

The IRS announced a supplemental LITC Program grant application period that opened on March 15, 2021.  It is a great opportunity for qualified organizations to receive an 18-month grant to conduct start up activities in 2021 and be up and running for the 2022 grant year.  The supplemental application period closes on April 16, 2021.  There are currently no LITCs in Nevada, North Dakota, West Virginia, Wyoming, and Puerto Rico.  Additionally, several states – Arizona, Florida, Idaho, and Pennsylvania – have limited LITC coverage.  Priority consideration will be given to qualified organizations that can provide services in these areas. LITCs are independent from the IRS and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. LITCs can also help taxpayers respond to IRS notices and correct account problems. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee.

Clinics participating in the LITC Program ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second Language (ESL) by:

  • Providing pro bono representation on their behalf in tax disputes with the IRS;
  • Educating them about their rights and responsibilities as taxpayers; and
  • Identifying and advocating for issues that impact these taxpayers.

Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them or provide consultation services. Taxpayers seeking LITC services can view the Low Income Taxpayer Clinic Income Eligibility Guidelines.

For more information or to find an LITC near you, see the LITC page or the updated 2021 IRS Publication 4134, Low Income Taxpayer Clinic List PDF. This list has been updated with the locations and contact information of this year's LITCs. It also includes the languages in which each LITC can offer services. We are pleased to welcome four new clinics in Hawaii, Illinois, Massachusetts, and Pennsylvania! This publication is also available online at IRS.gov/forms or by calling the IRS toll-free at 800-TAX-FORM (800-829-3676).

The Internal Revenue Service announced the release of the 2020 Low Income Taxpayer Clinic (LITC) Program Report PDF. The report describes how LITCs provide representation, education, and advocacy for taxpayers who are low-income or speak English as a second language. It includes many examples of LITCs' accomplishments on behalf of taxpayers during the 2019 grant year.

If you have questions about the LITC Program or grant application process, please contact the LITC Program Office at 202-317-4700 (not a toll-free call) or by email at LITCProgramOffice@irs.gov.

The 2021 Publication 3319, LITC Grant Application Package and Guidelines PDF, is available for download. The publication includes information about the LITC Program, how to apply for a grant and eligibility requirements, and standards for operating an LITC.

Low Income Taxpayer Clinics (LITC) - Representation, Education, Advocacy

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