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? Use the Low Income Taxpayer Clinic Map, or Publication 4134, Low Income Taxpayer Clinic List, to locate a clinic in your area. Publicación 4134 (SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (in Spanish).