2026 Low Income Taxpayer Clinic

The Internal Revenue Service (IRS), through the Low Income Taxpayer Clinic (LITC) program, announces the availability of funding for the 2026 grant cycle. This grant program was established under the Internal Revenue Service Restructuring and Reform Act of 1998 and is authorized by IRC § 7526. The program aims to ensure the fairness and integrity of the tax system for low-income individuals and taxpayers with limited English proficiency (ESL) by supporting organizations that provide free or nominal-cost representation and education on federal tax issues. The LITC program enables organizations such as accredited academic clinical programs and qualifying nonprofits to provide essential tax-related services to underserved populations. Funded activities include legal representation in disputes with the IRS, education about taxpayer rights and responsibilities, and advocacy to address systemic issues affecting low-income and ESL taxpayers. Applicants must set measurable goals for case representation, consultations, educational outreach, and population reach, and services must be offered for free or at a nominal charge. Grants of up to $200,000 per year will be awarded, with total expected funding of $26 million for the 2026 cycle. Approximately 140 awards are anticipated. New grantees are eligible for a one-year award, while continuing grantees may qualify for multi-year funding, provided they have demonstrated compliance and performance. However, all grantees must apply annually; continuing applicants may submit a streamlined request that includes updated numerical goals and program updates. To be eligible, applicants must be one of the following: a clinical program at an accredited law, business, or accounting school; an organization whose staff or volunteers represent low-income taxpayers; or a nonprofit described in IRC § 501(c) and exempt under § 501(a). Additionally, applicants must provide dollar-for-dollar matching funds, which may include in-kind contributions and certain direct expenses, but not general overhead. Clinics must serve individuals with incomes at or below 250% of the Federal Poverty Guidelines, and at least 90% of represented clients must meet this threshold. Applications must be submitted electronically through the LITC Grants Portal (litcgrants.treasury.gov) no later than 11:59 p.m. EST on July 14, 2025. Registration requirements include an EIN, a Unique Entity Identifier (UEI) from SAM.gov, and an ID.me account. Applicants should prepare IRS Forms 13424, 13424-J, and 13424-M, among other materials, depending on whether they are new or continuation applicants. Required attachments include recent audited financial statements and authorization for representatives to receive taxpayer information. Disqualifying factors include failure to obtain a UEI or missing the deadline without prior approval. Applications undergo a two-stage review process involving an initial eligibility screening and a technical review. The technical evaluation assesses areas such as geographic reach, staffing, financial responsibility, and program goals. Final funding decisions are made by the National Taxpayer Advocate or the Deputy Advocate in the case of recusal. All recipients must attend a mandatory welcome webinar and the Annual LITC Grantee Conference in December 2025 in Alexandria, Virginia. Interim and year-end performance reports are required and must be submitted through the portal. Further guidance is available in IRS Publication 3319. For additional information, applicants may contact the LITC Program Office at tas.litc.program.office@irs.gov.

Ensure UEI is obtained, use correct forms, and attend the Grantee Conference in December 2025.