An official website of the U.S. Govt
Join National Taxpayer Advocate, Erin M. Collins, as she leads an in-depth discussion about the ins and outs of running an LITC with three of our experienced clinicians. Hear their stories and learn more about the LITC Grant Program in this three-part series.
This tool can help to determine if your organization may be a good fit for the LITC Program, which provides matching grants for up to $200,000 per year. The tool does not determine whether an organization will be funded. It is meant to help an organization understand the basic requirements of the program as provided by Internal Revenue Code (IRC) § 7526 and the mission of the LITC Program before they begin the application process. Please note that this tool is intended to provide general information based on responses provided and is not an official eligibility determination.
Applications must be submitted electronically using the LITC Grants Portal, now through July 14, 2025. You will need to create an account on Id.me to access the LITC Grants Portal (If you have a personal ID.me account, make sure your work email address is also listed). Be sure to review the Publication 3319 and the “Reminders and Tips for Completing Form 13424-M.”
The 2026 Publication 3319, LITC Grant Application Package and Guidelines PDF, is available for download. The publication includes information about the LITC Program, how to apply for a grant and eligibility requirements, and standards for operating an LITC.
Read the latest reminders and tips for completing the Form 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative.
If you have questions about the LITC Program or grant supplemental application process, please contact the LITC Program Office at 202-317-4700 (not a toll-free call) or by email.
ESL taxpayer who was a survivor of domestic violence sought assistance from an LITC after learning about the clinic at one of its community education events about taxpayer rights and responsibilities. After attending the workshop, the taxpayer met with the clinic outreach coordinator who answered her individual tax questions. The taxpayer disclosed that she wanted to leave her abusive spouse but did not have funds to rent an apartment. Clinic staff researched the taxpayer’s accounts and determined that the taxpayer had never received any of the joint tax refunds to which she was entitled because her abusive spouse owed unpaid student loans. The LITC submitted injured spouse claims on her behalf for six years and the taxpayer later received combined refunds totaling over $8,000. She was able to leave her spouse, rent an apartment on her own, and become financially independent. Another legal unit within the organization that housed the LITC then represented the taxpayer in her divorce proceedings and helped her obtain an order of protection. The taxpayer rights education provided by the LITC was a catalyst in protecting and transforming the taxpayer’s life.
An LITC assisted a developmentally disabled single parent who received only Supplemental Security Income (SSI) and needed help amending the federal income tax return filed for her by a preparer who incorrectly claimed self-employment income and refundable tax credits on her behalf. The taxpayer reached out for help after receiving notice from the Social Security Administration about an overpayment, as the income made her ineligible for SSI. The LITC filed an amended tax return to resolve the self-employment income issue but the return resulted in a tax liability. The taxpayer was found eligible for CNC status, but the LITC transferred the case to a volunteer pro bono attorney who submitted an OIC request to address the remaining tax debt. The IRS accepted the offer and the tax liability of over $2,000 was fully resolved. The LITC also educated the taxpayer to avoid another situation like this in the future.
An LITC assisted a young taxpayer who had recently enlisted in the Navy. In 2021, the taxpayer received an IRS notice of intent to levy claiming he had unreported income for the 2010 tax year and owed over $8,000 in taxes. The taxpayer was a young child in 2010 and had not earned the reported income. The LITC researched the account and filed an identity theft affidavit on the taxpayer’s behalf; however, he continued to receive levy notices from the IRS. This was a stressful and frustrating time for the taxpayer as he was trying to start his career in the military. The LITC requested a CDP hearing to stop the levy attempts and explain the taxpayer’s situation. Following the hearing, the IRS processed and approved the identity theft affidavit and the tax liability was eliminated. The taxpayer was relieved and happy to turn his attention back to starting his military career without the fear of IRS enforcement actions.
Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them or provide consultation services. 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 IRS Publication 4134, Low Income Taxpayer Clinic List PDF. This publication is also available online at IRS.gov/forms or by calling the IRS toll-free at 800-TAX-FORM (800-829-3676).
