Low-income taxpayer clinics

You may be eligible for free help from a low income taxpayer clinic (LITC) if you:

• don't earn too much money,
• need help in a tax dispute with the Internal Revenue Service (IRS) and
• cannot afford representation, 

What tax assistance can LITCs provide?

LITCs help with audits, appeals, and tax collection disputes. LITCs can represent taxpayers in Tax Court and with the IRS. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages. LITCs receive IRS grants but work independently to assist and advocate for taxpayers.

Who is eligible to receive assistance?

Generally, taxpayers whose incomes do not exceed 250% of the federal poverty guidelines may qualify for assistance. Contact the LITC nearest you to find out if you meet income and other eligibility requirements.

Where is the nearest clinic? 

This linked publication includes contact information for LITCs and is available online at: www.irs.gov or by calling the IRS at: 1-800-829-3676. For the most current information, please see the “Find your local clinic” search tool at the bottom of the linked page at: www.taxpayeradvocate.irs.gov/litc. Please note the location listed is the main office and many clinics have additional office locations. Please call the clinic if you would like to find out about additional locations.

What if my English is not very good?

The ESL Education Pilot Program funds clinics to educate individuals for whom English is a second language about their taxpayer rights and responsibilities. Each clinic participating (identified below as an “ESL Pilot Clinic”) is funded solely to provide ESL education but may also offer some limited tax consultation services to individual taxpayers.

This link is a list of LITCs in each state. Scroll down to find New York.