Apply for a Low Income Taxpayer Clinic Grant
to Serve Taxpayers in Your Community
The IRS is offering matching grants to organizations that provide free or low‑cost tax dispute representation and education to low‑income taxpayers and those who speak English as a second language. Deadline for the 2026 grant cycle has passed, but this guide explains everything you need to know for future opportunities.
📌 What is the LITC Grant Program?
The Low Income Taxpayer Clinic (LITC) grant is a federal matching grant program administered by the IRS Office of the Taxpayer Advocate. Its goal is to ensure fairness and integrity in the tax system by funding qualified organizations that help underserved taxpayers.
Recipients must use the funds to:
- Represent low‑income taxpayers in disputes with the IRS (audits, appeals, collection matters).
- Educate individuals who speak English as a second language (ESL) about their tax rights and responsibilities.
- Advocate for issues that impact low‑income and ESL taxpayers at the local or national level.
💰 Grant Amount & Matching Requirement
Organizations can request up to $200,000 per year. However, the grant is a 100% matching grant – for every dollar the IRS provides, the organization must contribute an equal amount from non‑federal sources (cash, in‑kind donations, or volunteer hours).
Clinics may charge only nominal fees (typically reimbursement for out‑of‑pocket costs) and must serve eligible clients free or at very low cost.
🗓️ Application Timeline (2026 Grant Cycle)
IRS expects to open the next cycle (2027) around May 2026. Mark your calendar!
🏛️ Who Can Apply? (Eligibility)
The following types of organizations are eligible to apply for an LITC grant:
- Clinical programs at accredited law, business, or accounting schools (where students represent low‑income taxpayers under supervision).
- Nonprofit organizations exempt under IRC §501(c)(3) that have employees or volunteers who represent low‑income taxpayers.
- Other organizations that refer eligible taxpayers to qualified representatives (must meet specific IRS criteria).
Additionally, your organization must have been in operation for at least one year before applying and must demonstrate capacity to run a tax clinic.
🗺️ Underserved Areas – Priority for 2026
The IRS gives priority to clinics serving areas with little or no existing LITC coverage. For the 2026 grant, the following states and counties are considered underserved:
- Fully uncovered (no LITC): Hawaii, Kansas, Montana, West Virginia.
- Partially uncovered: specific counties in Florida, Nevada, and South Dakota.
Even if you are outside these areas, you may still apply – but priority is given to underserved regions.
📋 How to Apply (For Future Cycles)
Applications are submitted through Grants.gov (IRS funding opportunity number will be announced each spring). The process involves:
- Registering your organization on Grants.gov (allow several weeks).
- Preparing a detailed budget, program narrative, and matching fund documentation.
- Submitting the application before the deadline.
- If selected, completing post‑award reporting and client data collection.
The IRS also hosts free webinar trainings for prospective applicants – watch the IRS LITC grant news page for announcements.
❓ Frequently Asked Questions (FAQ)
No. Nonprofit organizations, community action agencies, and accounting school clinics are also eligible. The key is having qualified representatives (attorneys, CPAs, enrolled agents) or supervised students.
Generally, a taxpayer’s income cannot exceed 250% of the federal poverty guidelines (adjusted for family size). For 2025, that’s around $37,650 for a single person and $77,500 for a family of four.
Yes, but you must partner with or employ a qualified representative (e.g., an enrolled agent or attorney) to handle IRS disputes. The grant covers salary or contract costs for such experts.
Staff salaries, rent, utilities, outreach materials, translation services, software, and training. Indirect costs are allowed up to a negotiated rate or 10% de minimis.
The LITC Program Office provides free technical assistance. Visit the Taxpayer Advocate Service – LITC page for guidance and sample applications.
📌 Official IRS Reference
For complete details, forms, and future deadlines, visit the official newsroom link:
🔗 Read the Full IRS Announcement →
Additional resources: Taxpayer Advocate Service – LITC | Grants.gov
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