Low-Income Taxpayer Clinic
If you are a low-income taxpayer who cannot afford professional tax assistance or if you speak English as a second language (ESL) and need help understanding your taxpayer rights and responsibilities, you may qualify for help from a Low Income Taxpay...
What is Low-Income Taxpayer Clinic?
A Low Income Taxpayer Clinic (LITC) is an organization that receives a matching grant from the Internal Revenue Service (IRS) to represent low income individuals who have a tax dispute with the IRS, and to provide education and outreach to individuals who speak English as a second language (ESL). LITCs provide representation before the IRS or in court on audits, appeals, tax collection matters, and other tax disputes. Clinics provide information and education about taxpayer rights to individuals for whom English is a second language. 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.
Program Requirements
Each LITC will independently determine if an individual meets the income guidelines and other criteria before it agrees to undertake representation. In order to qualify for assistance from an LITC, generally a taxpayer's income must be below 250 percent of the current year's federal poverty guidelines and the amount in dispute per tax year should be below $50,000. A table showing the LITC program's income eligibility guidelines by family size can be found on the IRS website on the LITC page.
Application Details
What is the application process for Low-Income Taxpayer Clinic?
Individuals seeking assistance from an LITC are required to complete an intake process to ensure that they meet the eligibility requirements stated above.