Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITC) assist low income individuals who have a tax dispute with the IRS, and provide education and outreach to individuals who speak English as a second language (ESL).

Income Guidelines for Using a Low Income Taxpayer Clinic

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.  Taxpayers seeking LITC services can view the Low Income Taxpayer Clinic Income Eligibility Guidelines.

Find an LITC to Help You

For more information or to find an LITC near you, see the LITC page or the IRS Publication 4134, Low Income Taxpayer Clinic ListPDF. It also includes the languages in which each LITC can offer services. This publication is also available online at IRS.gov/forms or by calling the IRS toll-free at 800-TAX-FORM (800-829-3676).

About LITC

LITCs can represent you before the IRS or in court on audits, appeals, tax collection matters, and other tax disputes. Services are provided for free or for a small fee.

In order to qualify for assistance from an LITC, generally a taxpayer’s income must be below a certain threshold, and the amount in dispute with the IRS is usually less than $50,000.

Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are completely independent of the IRS.

More information about the LITC program can be found in the Low Income Taxpayer Clinic (LITC) Program ReportPDF. 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.  Organizations wishing to consider joining the LITC community, made up of independent clinics who network and collaborate on representation projects, educational activities, outreach strategies, and advocacy issues impacting groups of taxpayers can learn more about the LITC grant program at LITC grants.

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.

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

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