Key Terms

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language.

Below is additional information on LITCs.

Do I qualify for help from an LITC?

English as a Second Language (ESL) Taxpayers
If you speak English as a second language and need help understanding your taxpayer rights and responsibilities, you can seek assistance at an LITC.

Low Income Taxpayers
If you have a problem with the IRS and you cannot afford professional tax assistance, you may qualify for help from an LITC if you meet the income guidelines. Each clinic independently decides if you meet the income eligibility guidelines and other criteria before agreeing to represent you. See the Low Income Taxpayer Clinic Income Eligibility Guidelines.

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What can I expect when I contact an LITC?

You should first contact an LITC near you to discuss your tax problem. The LITC may want to set up an appointment for you to meet with someone to discuss your issue and determine whether you qualify for help.

Depending on the type of assistance you need, the LITC may ask you for information about your tax situation, such as letters the IRS may have sent you, copies of tax returns and information about your income and expenses (including pay stubs, bank and credit card statements, and receipts). The LITC will use this information to assist you in resolving your tax issue. If you do no not have this information, the LITC may be able to help you get the information you need.

Information you provide the LITC is confidential. LITCs receive a grant from the IRS, however they are operated separately from the IRS. Any information you provide to an LITC is completely confidential and will not be shared with the IRS or with anyone else without your permission.

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Where are LITCs located and how can I contact an LITC?

LITCs are located in every state, the District of Columbia and Puerto Rico, in both rural and urban areas.

If you are in need of help and feel you may qualify for assistance, please use the LITC map to contact an LITC near you. A complete list of the current LITCs can be found in Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.

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How have LITCs helped taxpayers? 


The Low Income Taxpayer Clinic (LITC) Program, administered by TAS, has issued a 2014 Program Report. The report summarizes how clinics assist thousands of low income taxpayers through pro bono representation, education and advocacy efforts. The report includes examples of how the clinics assist taxpayers daily.
 
Below is an infographic that highlights clinic activities. 
(Click to enlarge)
 

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