2026 Low Income Taxpayer Clinic

The Low Income Taxpayer Clinic (LITC) grant program is administered by the Internal Revenue Service (IRS) and authorized by IRC § 7526 as part of the Internal Revenue Service Restructuring and Reform Act of 1998. This program aims to safeguard taxpayer rights and uphold the fairness of the federal tax system, particularly for individuals who are low-income or have limited English proficiency (ESL). The LITC program provides funding to eligible organizations that offer representation, education, and advocacy services to these populations. Clinics funded under this program help ensure equal access to justice for taxpayers who may not otherwise have the means to engage legal or tax assistance. Organizations selected under this grant may receive up to $200,000 annually to support the development, expansion, or continuation of LITC services. The total anticipated program funding is $26 million, with approximately 140 awards expected. All funding must be matched dollar-for-dollar by the recipient using either cash or in-kind contributions, in accordance with 2 C.F.R. § 200.306. Eligible uses of matching funds include salaries, equipment, donated space, and program-related income. Funding cannot be used for construction or indirect institutional overhead, and expenses outside the period of performance are not allowed. The grant covers the period from January 1, 2026, to December 31, 2026. Applicants must be one of several types of organizations including accredited law, business, or accounting schools with clinical programs, nonprofits with tax-exempt status under IRC § 501(a), or other qualifying entities that provide taxpayer representation or education. A critical eligibility requirement is that at least 90% of the taxpayers represented must have incomes below 250% of the Federal Poverty Guidelines. The IRS particularly encourages applications from areas that are underserved by current LITCs, such as Hawaii, Kansas, Montana, and West Virginia, and partially covered areas in Florida, Nevada, and South Dakota. Applications must be submitted electronically via the LITC Grants Portal by 11:59 PM EST on July 14, 2025. Required registrations include SAM.gov, a Unique Entity Identifier (UEI), and an ID.me account linked to the applicant’s work email. New applications must include several IRS forms including SF-424, Form 13424 (Clinic Information), Form 13424-M (Narrative), and Form 13424-J (Budget). Continuation requests must provide updated narratives and numerical goals. Attachments such as audited financial statements and documentation authorizing the designated Taxpayer Clinic Official (TCO) to receive tax information must be included. Applications undergo a multi-step review process beginning with eligibility screening, followed by a weighted technical review using Form 13424-M. Criteria assessed include geographic coverage, taxpayer services, staffing, volunteer engagement, and financial responsibility. The final funding decision is made by the National Taxpayer Advocate or Deputy Advocate if recused. Clinics receiving funding are expected to participate in a mandatory welcome webinar and the annual LITC Grantee Conference in December 2025. Contact for the grant is through the TAS LITC Program Office at tas.litc.program.office@irs.gov. Reporting requirements include an interim report due July 31, 2026, and a final year-end report due March 31, 2027. These reports must be submitted through the LITC Grants Portal and are used by the IRS to evaluate clinic performance, track taxpayer outcomes, and inform future funding decisions.

Use IRS Publication 3319 for guidance; Early registration for SAM and ID.me is essential