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This content was last updated on 2/13/2024

What is a Low Income Taxpayer Clinic (LITC)?

A Low Income Taxpayer Clinic (LITC) is an organization that receives money from the Internal Revenue Service (IRS) to help people who have a tax dispute with the IRS.

What can LITC do?

They can help with audits, appeals, and tax collection disputes. They also help with problems with the earned income tax credit, child tax credit, and innocent spouse relief.  LITCs can also represent taxpayers in Tax Court.

LITC also do education and outreach to individuals who speak English as a second language (ESL).

Do the people at the LITC work for the IRS?

No. Even though LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are completely independent of the IRS.

Who is eligible for Low Income Taxpayer Clinic?

Generally, taxpayers whose incomes do not exceed 250% of the federal poverty guidelines may qualify for assistance. Contact the LITC nearest you to find out if you meet income and other eligibility requirements.

Do LITCs charge a fee?

Services are provided for free or for a small fee.

How to do I contact a Low Income Taxpayer Clinic?

You should apply for services at the LITC in your area.

Where are the LITCs located?

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