Low Income Taxpayer Clinics

What is a Low Income Taxpayer Clinic?

A Low Income Taxpayer Clinic (LITC) is a qualified organization that receives money from the Internal Revenue Service to provide controversy services, English as a second language services, or both. An LITC that provides controversy services represents low income taxpayers before the IRS, assists taxpayers in audits, appeals, and collection disputes (controversy services) and can help taxpayers respond to IRS notices and to correct account problems. An LITC that provides English as a second language services provides outreach and education to taxpayers for whom English is a second language or have limited English skills.

Although LITCs receive money from the IRS to provide services to taxpayers, LITCs, their employees, and their volunteers are completely independent of, and are not associated with, the federal government. These clinics are generally operated by nonprofit organizations or academic institutions.

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 free or low-cost help from an LITC.

Do I qualify for help?

Are you a low income taxpayer who cannot afford professional assistance? If so, you may qualify for help if you meet certain guidelines. Each clinic providing controversy services independently decides if you meet the income guidelines and other criteria before they agree to represent you.

In general, the amounts below are used by clinics to determine whether you qualify for assistance:

Size of a Family Unit*	Income Level
1	$26,000
2	$35,000
3	$44,000
4	$53,000
5	$62,000

*For families with more than five members add $9,000 for each additional member.

There are somewhat higher amounts for clinics in Alaska, Guam, and Hawaii.

Do you speak English as a second language (ESL) and need help understanding your taxpayer rights and responsibilities? If so, you can qualify for help regardless of your income. Clinics that offer ESL services can provide you with information and workshops to explain the U.S. tax system and your rights and responsibilities as a taxpayer.

What can I expect?

You should first contact an LITC near you to discuss your tax problem. The clinic may wish 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 clinic may ask you for certain information 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 clinic will use this information to assist you in resolving your tax issue. If you do no not have this information, the clinic may be able to help you get the information you need.

Is the information I provide to the LITC confidential?

Although clinics receive money from the IRS, 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.

How else does an LITC help taxpayers?

In addition to helping individuals resolve problems with the IRS, clinics also provide information about different tax issues. Clinics offer information sessions as well as one-on-one classes that educate individuals about the rights and responsibilities of U.S. taxpayers.

Although clinics do not generally prepare tax returns, a clinic may be able to give you information about who can help you prepare your tax return.

Where are Low Income Taxpayer Clinics located?

Low Income Taxpayer Clinics are located in every state, the District of Columbia, Puerto Rico, and Guam. LITCs are located in both rural and urban areas.

How do I contact a Low Income Taxpayer Clinic?

If you are in need of help and you feel you may qualify for help from a Low Income Taxpayer Clinic, please contact a clinic near you. A complete list of the current Low Income Taxpayer Clinics can be found in IRS Publication 4134, Low Income Taxpayer Clinic List, or by viewing the LITC pages on www.irs.gov/advocate. The clinics are listed by the area in which they are located. Each clinic listing indicates the services the clinic offers (controversy, ESL, or both) and the languages that clinic is capable of serving. A phone number is also provided for each clinic. 
 

For more information, visit the Tax Videos section of this site.