Low Income Taxpayer Clinics is a grant from the Department of the Treasury (IRS) that funds qualified organizations providing free or low-cost legal representation and tax dispute assistance to low-income taxpayers and individuals who speak English as a second language (ESL). Awards are matching grants of up to $200,000 per grant year, with approximately $22. 4 million obligated in 2026.

Eligible applicants include public and private nonprofit organizations, including institutions of higher education and hospitals. Funded clinics must serve taxpayers who cannot afford IRS representation and provide ESL education on taxpayer rights.

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Businesses & Self-Employed Earned Income Credit (EITC) Clean Energy and Vehicle Credits POPULAR FORMS & INSTRUCTIONS Fake IRS email or message Low Income Taxpayer Clinics More In Taxpayer Advocate Service 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 . For more information or to find an LITC near you, see the LITC page or the IRS Publication 4134, Low Income Taxpayer Clinic List. 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 ). 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 Report. 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 . Page Last Reviewed or Updated: 19-Nov-2025