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Low Income Taxpayer Clinics (LITC)

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).

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.

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.

In 2019, LITC represented 20,259 taxpayers, educated 41,840 taxpayers and service providers, helped secure $6.8 million in refunds and decrease or correct $50 million in tax liabilities. 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. Learn more about LITC grants.

 

Downloads

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For information on the LITC Grant process:

IRS Publication 3319, LITC Grant Application Package and Guidelines

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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.

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?

COVID-19 Information and LITC’s

Despite the challenges presented by the coronavirus, Low Income Taxpayer Clinics across the country remain committed to serving taxpayers and continue to operate. In most locations, LITCs are transitioning or have transitioned to working remotely. To find out the current operating status of a clinic near you, we encourage you to call. Some LITCs also have operating status updated on their organization’s website.

What can LITC help you with?

  • Provide pro bono representation on behalf off low income taxpayers in tax disputes with the Internal Revenue Service (IRS), including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems;
  • Educate low income and ESL taxpayers about taxpayer rights and responsibilities; and
  • Identify and advocate for issues that impact low income taxpayers.