An official website of the United States Government (NON-Prod - Development Environment)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 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.
Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are completely independent of the IRS.
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.
IRS Publication 3319, LITC Grant Application Package and Guidelines
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.
For the 2020 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.
| Size of Family | 48 Contiguous States, Puerto Rico, and D.C. |
Alaska | Hawaii |
| 1 | $ 31,900 | $ 39,875 | $ 36,700 |
| 2 | $ 43,100 | $ 53,875 | $ 49,575 |
| 3 | $ 54,300 | $ 67,875 | $ 62,450 |
| 4 | $ 65,500 | $ 81,875 | $ 75,325 |
| 5 | $ 76,700 | $ 95,875 | $ 88,200 |
| 6 | $ 87,900 | $ 109,875 | $ 101,075 |
| 7 | $ 99,100 | $ 123,875 | $ 113,950 |
| 8 | $ 110,300 | $ 137,875 | $ 126,825 |
| For each additional person, add |
$ 11,200 | $ 14,000 | $ 12,875 |
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.
We’ll walk you through a couple of simple questions and provide you with a checklist of documents you can submit.
