A Low Income Taxpayer Clinic (LITC) is an organization that receives a matching grant from the IRS to represent low income individuals who have a tax dispute with the IRS. Some LITCs also 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 also 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.
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 generally 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.
For more information on LITCs or to find a location near you, visit the Taxpayer Advocate Service Toolkit web page.
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Add the EITC logo with the "Life's Easier with EITC" tag line to your fact sheet. See our EITC Logo Guidelines to ensure you are using the logo properly and for directions on including.
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