Each LITC will independently determine if an individual meets the income guidelines and other criteria before it agrees to undertake representation. In order 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 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.
Individuals seeking assistance from an LITC are required to complete an intake process to ensure that they meet the eligibility requirements stated above.
To locate an LITC in your state visit the LITC Map page or the IRS Publication 4134, Low Income Taxpayer List. For additional information about the LITC program visit the LITC page or see IRS Publication 5066, LITC Program Report.
For written inquiries, please write to:
Internal Revenue Service
Low Income Taxpayer Clinic Program Office
TA: LITC
1111 Constitution Avenue NW
Room 1034
Washington, DC 20224-0001