2026 Low Income Taxpayer Clinic

The 2026 Low Income Taxpayer Clinic (LITC) program aims to enhance access to tax representation and education for low-income and ESL taxpayers. The grant application period runs from May 15 to July 14, 2025, with a total budget of $28 million allocated for up to $200,000 per clinic. The program emphasizes expanding services into underserved areas and improving taxpayer education. Applicants must provide a dollar-for-dollar match of federal funds and can be awarded grants for up to three years, contingent on satisfactory performance and compliance with guidelines. A series of webinars will support prospective applicants, and the application review process will occur from July to October 2025, with notifications announced in November. Grant recipients must attend an annual conference and adhere to specific reporting responsibilities. The document details eligibility criteria, application procedures, budget considerations, and common pitfalls to avoid in submissions, underscoring the importance of accuracy and completeness in the application process. Through the LITC program, the IRS continues its mission to ensure fairness in tax administration and advocacy for low-income taxpayers.

The 2026 Low Income Taxpayer Clinic (LITC) Notice of Funding Opportunity outlines federal grant funding available to organizations aiming to assist low-income taxpayers and those who speak English as a second language (ESL) in tax disputes with the IRS. Grants of up to $200,000 will be awarded, with the total funding pool expected to be $26 million for approximately 140 applicants. To be eligible, organizations must provide pro bono representation, education about taxpayer rights, and advocate for affected issues, while also matching the federal funds dollar-for-dollar. Key components include specific eligibility requirements for applicants, which include accredited tax clinics and tax-exempt organizations. The application process requires registration in multiple systems, such as SAM and Grants.gov, and adherence to strict submission deadlines. Performance will be evaluated based on various metrics, including taxpayer access and educational outreach. The grant period runs from January 1, 2026, to December 31, 2026, with applications due by July 14, 2025. The LITC seeks to improve access to tax assistance in underserved regions, thereby enhancing taxpayer rights and fairness within the tax system. The requirements and guidelines ensure a structured and accountable approach to grant management and utilization.