Low Income Taxpayer Clinic 2025: Overview, Eligibility, Procedure

Low Income Taxpayer Clinic 2025: The scheme is conducted by the Internal Revenue Service, through which taxpayers or low-income individuals can resolve tax-related issues. This scheme mainly focuses on the taxpayers in audits, appeals, and tax collection disputes before filing any case in the IRS department or high court.

The US federal government informs citizens that the application runs from April 22, 2024, to June 12, 2024. They want to encourage taxpayers and all qualified organizations to apply for the Low Income Taxpayer Clinic 2025 (LITC) Scheme to change the lives of US citizens.

Equal Opportunity

Not everyone gets the opportunity of the LITC scheme, but it then ensures a fair tax system for taxpayers in the United States through:

  • Offers a charge representation to help low-income taxpayers resolve their disputes with the IRS;
  • Educate the US taxpayers for whom English is a second language so that they can learn about their rights and responsibilities;
  • Identify and analyze the issues that impact taxpayers.

As per recent updates, in the 2024 fiscal year, the federal government granted $28 million in funds and authorized $200,000 per clinic fund. With the budget request and the uncertain timeline, the IRS will allow the taxpayer candidates to request up to $200,00 for the 2025 upcoming year.


Program NameLow Income Taxpayer Clinic
Conducted byFederal Government
Age Limit17+ Above
Official Websitelogin.gov
Application DateApril 22, 2024, to June 12, 2024

Eligibility Description

As per the US federal government, to become a beneficiary LITC candidate, you need to fulfill the eligibility requirements, such as completing the eligibility criteria for the stimulus check:

  • The applicant should be a US citizen and located in a low-income community with 800 megawatts of facilities provided.
  • The IRS expanded the eligibility criteria by removing the eligible organizations from providing the controversial representation.
  • The income limit should not exceed 250% as per the federal poverty guidelines to qualify for the eligibility criteria.
  • Connect with the nearest LITC department to check if your income meets the eligibility requirements.
  • To inform ESL taxpayers about their tax rights and responsibilities under the IRC.


  • Visit the login.gov website and start the application process.
  • The application will require information such as the applicable category, ownership, location, and facility size and capacity.
  • Attach the verification documents asked on the online US government portal.
  • Now, check the notification every day for additional selection criteria.


There are some counties, states, and territories that won’t get the benefit of the Low Income Taxpayer Clinic scheme or only have partial coverage, such as:

  • Florida: Citrus, Hamilton, Hernando, Lafayette, Madison, Nassau, St. Johns, Sumter, Suwannee, Taylor, Brevard, Lake, Orange, Osceola, Seminole, and Volusia counties.
  • Hawaii: entire state.
  • Montana: Blaine, Broadwater, Carbon, Carter, Custer, Daniels, Dawson, Deer Lodge, Fallon, Fergus, Flathead, Garfield, Golden Valley, Granite, Jefferson, Judith Basin, Lincoln, Madison, McCone, Mineral, Missoula, Musselshell, Petroleum, Phillips, Pondera, Powder River, Powell, Prairie, Richland, Sanders, Sheridan, Stillwater, Sweet Grass, Toole, Treasure, Valley, Wheatland, and Wibaux counties.
  • Nevada: entire state.
  • North Dakota: entire state.
  • South Dakota: entire state.
  • West Virginia: entire state.
  • Territory of Puerto Rico: entire country.

LITC plays a very crucial role in promoting taxpayer rights and ensuring equal treatment within the federal government tax system.

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