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Department of the Treasury
Internal Revenue Service
Catalog Number 35391Q
www.irs.gov

Publication 4134
(Rev. 5-2025)
Low Income Taxpayer Clinic List

FREE OR LOW-COST ASSISTANCE FOR LOW-INCOME TAXPAYERS WITH A TAX PROBLEM

If you are a low-income taxpayer who needs help in resolving a tax dispute with the Internal Revenue Service (IRS) and cannot afford representation, you may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic (LITC).

What Tax Assistance Can LITCs Provide?

• LITCs represent individuals who need help to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. LITCs can represent taxpayers in federal courts, as well as before the IRS. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language (ESL). LITCs receive grants from the IRS but are independent organizations. Before selecting a tax professional, taxpayers should ask questions to ensure that the professional they select to help them has the expertise needed to resolve their tax problem.

Who is Eligible to Receive Assistance?

• Generally, taxpayers whose incomes do not exceed 250% of the federal poverty guidelines may qualify for assistance. Contact the LITC nearest you to find out if you meet income and other eligibility requirements.

Where is the Nearest LITC?

• This publication includes contact information for LITCs and is available online at: www.irs.gov or by calling the IRS at: 1-800-829-3676. For the most current information, please see the "Find your local clinic" search tool at the bottom of the LITC page at: www.taxpayeradvocate.irs.gov/litc. Please note the location listed is the main office and many clinics have additional office locations. Please call the clinic if you would like to find out about additional locations.

What is the ESL Education Pilot Program?

• The ESL Education Pilot Program funds clinics to educate individuals for whom English is a second language about their taxpayer rights and responsibilities. Each clinic participating (identified below as an "ESL Pilot Clinic") is funded solely to provide ESL education but may also offer some limited tax consultation services to individual taxpayers.

2025 LITCs and
Contact Information

State; City; Clinic Name; Public Phone Number; Languages Served in Addition to English
AK; Anchorage; Alaska Business Development Center LITC; 800-478-3474, 907-562-0335; All languages through interpreter services
AL; Montgomery; Legal Services Alabama LITC; 866-456-4995, 334-832-4570; Spanish and other languages through interpreter services
AR; Little Rock; UA Little Rock Bowen School of Law LITC; 501-916-5492; Spanish
AR; Springdale; Legal Aid of Arkansas LITC; 870-732-6373; Spanish and Marshallese
AZ; Flagstaff; DNA People's Legal Services LITC; 833-362-1102; Spanish, Navajo, Hopi, and other languages through interpreter services
AZ; Phoenix; Community Legal Services LITC; 800-852-9075, 602-258-3434; Spanish and other languages through interpreter services
AZ; Tucson; Southern Arizona Tax Clinic; 520-622-2801; Spanish and other languages through interpreter services
CA; Los Angeles; Bet Tzedek Legal Services Tax Clinic; 323-939-0506; Spanish, Russian, and other languages through interpreter services
CA; Los Angeles; KYCC Low Income Taxpayer Clinic; 213-365-7400; Spanish and Korean
CA; Los Angeles; Pepperdine LITC; 213-673-4831; Spanish
CA; Merced; United Way of Merced County ESL Pilot Clinic; 209-384-1329; Spanish
CA; Northridge; Bookstein Low Income Taxpayer Clinic; 818-677-3688; Spanish, Armenian, Tagalog, and Hindi
CA; Northridge; The Taxpayers Help Center Low Income Taxpayer Clinic; 818-488-1388; Spanish, Hindi, and Urdu
CA; Orange; Chapman University Tax Law Clinic; 877-242-7529, 714-628-2535; Spanish and other languages through interpreter services

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CA; Riverside; Inland Counties Legal Services LITC; 888-245-4257, 951-368-2555; Spanish and other languages through interpreter services
CA; San Diego; Legal Aid Society of San Diego LITC; 877-534-2524; Spanish, Vietnamese, Tagalog, Arabic, Farsi, and Somali
CA; San Diego; University of San Diego LITC; 619-260-7470; Spanish and other languages through interpreter services
CA; San Francisco; Chinese Newcomers Service Center; 415-421-2111; Chinese, Cantonese, Mandarin, Vietnamese, and Toisanese
CA; San Francisco; Justice and Diversity Center of the Bar Association of San Francisco; 415-782-8978; Spanish
CA; San Francisco; UC Law SF LITC; 415-703-8287; Spanish
CA; San Gabriel; Herald Community Center; 626-286-2600; Mandarin and Cantonese
CA; San Luis Obispo; Cal Poly Low Income Taxpayer Clinic; 877-318-6772, 805-756-2951; Spanish and other languages through interpreter services
CA; Santa Ana; Public Law Center; 888-230-3741, 714-541-1010; Spanish, Vietnamese, Tagalog, Chinese, Arabic, Farsi, and Mandarin
CO; Denver; Colorado Legal Services LITC; 844-440-4848, 303-837-1313; Spanish and other languages through interpreter services
CO; Denver; Denver Asset Building Coalition LITC; 303-388-7030; Spanish and other languages through interpreter services
CO; Denver; University of Denver LITC; 303-871-6331; Spanish
CT; Hamden; Quinnipiac University School of Law LITC; 203-582-3238; Spanish and other languages through interpreter services
CT; Hartford; UConn Law School Tax Clinic; 860-570-5165; Spanish, Mandarin, Chinese, French, and other languages through interpreter services
DC; Washington; American University Washington College of Law, Janet R. Spragens Tax Clinic; 202-274-4144; All languages through interpreter services
DC; Washington; Center for Taxpayer Rights LITC; 202-630-1690; Spanish; 
DE; Georgetown; DCRAC LITC; 877-825-0750, 302-690-5000; Spanish, Italian, and Hindi
FL; Gainesville; University of Florida Levin College of Law LITC; 352-273-0800; All languages through interpreter services
FL; Miami; Legal Services of Greater Miami Community Tax Clinic; 866-686-2760, 305-576-0080; Spanish, Haitian, and Creole
FL; Plant City; Bay Area Legal Services Inc. LITC; 813-752-1335; Spanish and Creole
FL; Plantation; Legal Aid Services of Broward and Collier Counties; 954-736-2477; Spanish, Haitian, Creole, and other languages through interpreter services
FL; St. Petersburg; Gulfcoast Legal Services LITC; 727-821-0726; Spanish, French, and other languages through interpreter services
FL; Tallahassee; Legal Services of North Florida; 850-385-9007; Spanish, Chinese, French, and other languages through interpreter services
FL; West Palm Beach; Legal Aid Society of Palm Beach County LITC; 800-403-9353, 561-655-8944; Spanish, Haitian, and Creole
GA; Atlanta; Operation HOPE ESL Education Program ESL Pilot Clinic; 888-388-4673, 404-942-2919; Spanish
GA; Atlanta; The Philip C. Cook Low Income Taxpayer Clinic; 404-413-9230; Spanish
GA; Hinesville; JCVision and Associates, Inc.; 866-396-4243; 912-877-4243; Spanish
GA; Lawrenceville; North Georgia Low Income Taxpayer Clinic; 888-267-6891, 678-646-5661; Spanish
IA; Des Moines; Iowa Legal Aid LITC; 800-532-1275, 515-243-2151; Spanish and other languages through interpreter services
ID; Boise; University of Idaho LITC; 877-200-4455, 208-364-6166; All languages through interpreter services
IL; Chicago; Ladder Up Tax Clinic; 312-630-0242; Spanish and Polish
IL; Chicago; Legal Aid Chicago LITC; 312-341-1070; All languages through interpreter services
IL; Chicago; Loyola Federal Income Tax Clinic; 312-915-7176; All languages through interpreter services
IL; Rockford; Prairie State Legal Services LITC; 855-829-7757, 630-690-2130; All languages through interpreter services

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IN; Bloomington; Indiana Legal Services, Inc. LITC; 800-822-4774, 812-339-7668; All languages through interpreter services
IN; Indianapolis; Neighborhood Christian Legal Clinic; 317-429-4131; Spanish, French, Arabic, Burmese, Hakha Chin, Kinyarwanda, Maya, Swahili, Chinese, Zophei, Falam, and other languages through interpreter services
KY; Covington; Legal Aid of the Bluegrass LITC; 859-431-8200; Spanish and other languages through interpreter services
KY; Louisville; Legal Aid Society Low Income Taxpayer Clinic; 800-292-1862, 502-584-1254; All languages through interpreter services
KY; Richmond; AppalRed Low Income Taxpayer Clinic; 800-477-1394, 859-624-1394; Spanish and other languages through interpreter services
LA; Baton Rouge; LSU Law LITC; 225-578-8262; Spanish, Vietnamese, and other languages through interpreter services
LA; New Orleans; Southeast Louisiana Legal Services LITC; 877-521-6242, 504-529-1000; Spanish, Vietnamese, and other languages through interpreter services
MA; Boston; AACA LITC; 617-426-9492; Chinese, Vietnamese, French, Haitian Gujarati, Hindi, Urdu, Punjabi, and Swahili
MA; Boston; Greater Boston Legal Services LITC; 800-323-3205, 617-371-1234; All languages through interpreter services
MA; Jamaica Plain; Legal Services Center of Harvard Law School LITC; 866-738-8081, 617-390-1729; Spanish and other languages though interpreter services
MA; Lawrence; Northeast Legal Aid LITC; 800-336-2262, 978-458-1465; Spanish, Khmer, Portuguese, Bulgarian, Thai, Polish, French, Arabic, Hebrew, Italian, Luganda, Swahili, Portuguese, Hindi, Urdu, and other languages through interpreter services
MD; Baltimore; Maryland Volunteer Lawyers Service LITC; 800-510-0050, 410-547-6537; All languages through interpreter services
MD; Baltimore; University of Baltimore LITC; 410-837-5706; All languages through interpreter services
MD; Baltimore; University of Maryland Carey School of Law LITC; 410-706-3295; All languages through interpreter services
ME; Augusta; Pine Tree Legal Assistance Inc. LITC; 207-622-4731; All languages through interpreter services
MI; Ann Arbor; University of Michigan LITC; 734-936-3535; All languages through interpreter services
MI; Detroit; Accounting Aid Society; 866-673-0873, 313-556-1920; Spanish and Arabic
MI; East Lansing; Alvin L. Storrs Low Income Taxpayer Clinic; 517-432-6880; All languages through interpreter services
MI; Grand Rapids; West Michigan Low Income Taxpayer Clinic (Legal Aid of Western Michigan); 800-442-2777, 616-774-0672; Spanish and other languages through interpreter services
MN; Minneapolis; Mid-Minnesota Legal Aid Tax Law Project; 800-292-4150, 612-334-5970; Spanish, Somali, Hmong, Arabic, Oromo, Amharic, and other languages through interpreter services
MN; Minneapolis; University of Minnesota LITC; 612-625-5515; Somali, Spanish, Hmong, Karen, and other languages through interpreter services
MO; Kansas City; Legal Aid of Western Missouri LITC; 800-990-2907, 816-474-6750; Spanish and other languages through interpreter services
MO; Kansas City; UMKC School of Law LITC; 816-235-6201; All languages through interpreter services
MO; St. Louis; Washington University School of Law LITC; 314-935-7238; All languages through interpreter services
MS; Oxford; Mississippi Taxpayer Assistance Project; 888-808-8049, 622-234-2918; All languages through interpreter services
MS; Gautier; Southern Mississippi Tax Volunteers; 855-829-8657; All languages through interpreter services
NC; Asheville; Pisgah Legal Services LITC; 800-489-6144, 828-253-0406; Spanish and other languages through interpreter services
NC; Charlotte; North Carolina Low Income Taxpayer Clinic; 800-438-1254, 704-376-1600; Spanish and other languages through interpreter services
ND; Grand Forks; University of North Dakota LITC; 701-777-2921; All languages through interpreter services
NE; Lincoln; Legal Aid of Nebraska LITC; 800-742-7555, 402-435-2161; All languages through interpreter services
NH; Concord; 603 Legal Aid Low Income Taxpayer Project; 603-224-3333; All languages through interpreter services

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NJ; Edison; Legal Services of New Jersey Tax Legal Assistance Project; 888-576-5529, 732-572-9100; Spanish, Haitian-Creole, Portuguese, Hindi, and Arabic
NJ; Hamilton; United Way of Greater Mercer County ESL Pilot Clinic; 609-896-1912; Spanish
NJ; Jersey City; Northeast New Jersey Legal Services LITC; 201-792-6363; Spanish, Korean, Hindi, Urdu, Hebrew, Arabic, Portuguese, Tagalog, and other languages through interpreter services
NJ; Newark; Rutgers Federal Tax Law Clinic; 973-353-1685; Spanish
NM; Albuquerque; New Mexico Legal Aid Low Income Taxpayer Clinic; 866-416-1922, 505-243-7871; All languages through interpreter services
NY; Albany; Legal Aid Society of Northeastern New York LITC; 833-628-0087, 518-462-6765; All languages through interpreter services
NY; Bronx; Bronx Legal Services; 917-661-4500; Spanish and other languages through interpreter services
NY; Brooklyn; Brooklyn Legal Services Corporation A LITC; 718-487-2300; Spanish and other languages through interpreter services
NY; Brooklyn; Brooklyn Low-Income Taxpayer Clinic; 917-661-4500; Spanish, Russian, American Sign Language, and other languages through interpreter services
NY; Buffalo; Erie County Bar Association Volunteer Lawyers Project LITC; 800-229-6198, 716-847-0662; All languages through interpreter services
NY; Ithaca; Cornell Low-Income Taxpayer Practicum; 607-255-4196; Spanish
NY; Jamaica; Queens Legal Services LITC; 917-661-4500; Spanish, Mandarin, Cantonese, Fouzhounese, Korean, Hindi, Bengali, Urdu, French, Creole, Croatian, Malayalam, and other languages through interpreter services
NY; New York; Fordham Law School; 212-636-7353; Spanish and other languages through interpreter services
NY; New York; Mobilization for Justice; 212-417-3839; Spanish, Chinese, French, Haitian, Creole, Urdu, Tagalog, Tamil, Persian, and other languages through interpreter services
NY; New York; The Legal Aid Society LITC; 212-426-3013; Spanish and other languages through interpreter services
NY; Rochester; Empire Justice Center LITC; 585-900-1024; Spanish and other languages through interpreter services
NY; Syracuse; Syracuse University College of Law LITC; 888-797-5291, 315-443-4582; All languages through interpreter services
OH; Akron; Community Legal Aid Services; 800-998-9454; Spanish and other languages through interpreter services
OH; Cincinnati; The Legal Aid Society of Greater Cincinnati LITC; 800-582-2682, 513-241-9400; All languages through interpreter services
OH; Cleveland; The Legal Aid Society of Cleveland LITC; 888-817-3777, 216-861-5500; All languages through interpreter services
OH; Columbus; Legal Aid of Southeast and Central Ohio LITC; 888-246-4420, 614-221-2001; All languages through interpreter services
OH; Toledo; Toledo Tax Controversy Clinic; 419-684-8822; Arabic and other languages through interpreter services
OK; Tulsa; Legal Aid Services of Oklahoma LITC; 833-284-6227, 918-236-9572; All languages through interpreter services
OR; Portland; Legal Aid Services of Oregon LITC; 503-224-4086; Spanish, Mandarin, Japanese, and other languages through interpreter services
OR; Portland; Lewis & Clark Low Income Taxpayer Clinic; 503-768-6500; Spanish and other languages through interpreter services
OR; Portland; Oregon Law Center LITC; 800-672-4919; Spanish and other languages through interpreter services
PA; Dallas; Misericordia University LITC; 570-674-1472; Spanish
PA; Philadelphia; Campaign For Working Families LITC; 215-454-6483; Spanish, Arabic, and Mandarin
PA; Philadelphia; Philadelphia Legal Assistance Taxpayer Support Clinic; 215-981-3800; Spanish, Arabic, French, and other languages through interpreter services
PA; Philadelphia; Temple Law School LITC; 215-204-8948; Spanish, Frarsi, and other languages through interpreter services
PA; Pittsburgh; University of Pittsburgh School of Law LITC; 412-648-1300; All languages through interpreter services
PA; Villanova; Villanova Federal Tax Clinic; 888-829-2546, 610-519-4123; Spanish and other languages through interpreter services

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PA; Washington; Summit Legal Aid; 800-846-0871, 724-225-6170; All languages through interpreter services
PA; Williamsport; Susquehanna Legal Aid for Adults and Youth; 570-884-4174; Spanish and other languages through interpreter services
PA; York; MidPenn Legal Services Low Income Taxpayer Clinic; 844-675-7829; Spanish and other languages through interpreter services
PR; San Juan; Puerto Rico Tax Foundation; 787-250-1912; Spanish and other languages through interpreter services
RI; Providence; Rhode Island Legal Services LITC; 401-274-2652; Spanish and other languages through interpreter services
SC; Columbia; USC Rice School of Law Tax Clinic; 803-777-4155; All languages through interpreter services
SC; Greenville; South Carolina Legal Services LITC; 888-346-5592; Spanish and other languages through interpreter services
TN; Memphis; Memphis Area Legal Services; 901-523-8822; All languages through interpreter services
TN; Oak Ridge; Tennessee Taxpayer Project; 866-481-3669, 865-483-8454; Spanish and other languages through interpreter services
TX; Fort Worth; Legal Aid of Northwest Texas LITC; 800-955-3959, 817-336-3943; Spanish and other languages through interpreter services
TX; Fort Worth; Texas A&M University School of Law, Tax Dispute Resolution Clinic; 817-212-4123; Spanish and other languages through interpreter services
TX; Houston; Houston Volunteer Lawyers LITC; 713-228-0735; Spanish, Vietnamese, and other languages through interpreter services
TX; Houston; Lone Star Legal Aid LITC; 800-733-8394, 713-652-0077; Spanish, Vietnamese, and other languages through interpreter services
TX; Houston; South Texas College of Law LITC; 800-646-1253, 713-646-2922; All languages through interpreter services
TX; Lubbock; Texas Tech University School of Law; 800-420-8037, 806-742-4312; Spanish and other languages through interpreter services
TX; San Antonio; Texas Taxpayer Assistance Project; 833-329-8752, 210-212-3747; Spanish and other languages through interpreter services
UT; Orem; Utah Tax Help Services LITC; 801-210-8001; Spanish and other languages through interpreter services
UT; Salt Lake City; Westminster Tax Clinic; 801-210-8291; Spanish, Portuguese, Serbian, Croatian, Bosnian, Montenegrin, Macedonian, Bulgarian, Russian, and other languages through interpreter services
VA; Fairfax; Legal Services of Northern Virginia LITC; 866-534-5243, 703-778-6800; Spanish and other languages through interpreter services
VA; Lexington; Washington and Lee University School of Law Tax Clinic; 540-458-8918; All languages through interpreter services
VA; Richmond; The Community Tax Law Project; 800-295-0110, 804-358-5855; Spanish and other languages through interpreter services
VT; Burlington; Vermont Low Income Taxpayer Clinic; 800-889-2047, 802-863-5620; All languages through interpreter services
WA; Seattle; University of Washington Federal Tax Clinic; 866-866-0158, 206-685-6805; All languages through interpreter services
WA; Spokane; Gonzaga University Federal Tax Clinic; 800-793-1722, 509-313-5791; All languages through interpreter services
WI; Milwaukee; Legal Action of Wisconsin LITC; 855-502-2468, 414-274-3400; All languages through interpreter services
WY; Laramie; University of Wyoming LITC; 833-719-2490, 307-766-6114; All languages through interpreter services
      