• Low Income Taxpayer Clinic
Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education about taxpayer rights and responsibilities for low income taxpayers and taxpayers who speak English as a second language (ESL).
LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.
• Information for Taxpayers Seeking LITC Services
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 2015 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
|
$29,425 |
$36,800 |
$33,875 |
|
2
|
$39,825 |
$49,800 |
$45,825 |
|
3
|
$50,225 |
$62,800 |
$57,775 |
|
4
|
$60,625 |
$75,800 |
$69,725 |
|
5
|
$71,025 |
$88,800 |
$81,675 |
|
6
|
$81,425 |
$101,800 |
$93,625 |
|
7
|
$91,825 |
$114,800 |
$105,575 |
|
8
|
$102,225 |
$127,800 |
$117,525 |
|
For each additional person, add
|
$10,400 |
$13,000 |
$11,950 |
