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Low Income Taxpayer Clinic (LITC): what it means

A Low Income Taxpayer Clinic (LITC) is an organization that helps low-income people who have a dispute with the IRS, such as an audit, an appeal or a tax collection matter, for free or for a small fee. It can represent you before the IRS or in court.

In Spanish it is

Clínica para contribuyentes de bajos ingresos (LITC)

Also written as: LITC · low-income taxpayer clinic

Two women and a girl laugh together at the bus stop.

Verified on October 17, 2026

2 official sources

See the whole dictionary

The full explanation

It also teaches taxpayer rights and responsibilities to people who speak English as a second language. To qualify, your income generally must be below a certain level. The clinics get part of their funding from the IRS but are independent of it.

An example

The IRS sends Héctor a letter saying he owes tax for a year when he was self-employed. Héctor disagrees and looks on the IRS list for an LITC near him that serves clients in Spanish.

You will see it in…

IRS Publication 4134, with the list of clinics and their languages
IRS letters about audits, collections or taxes you owe
The Taxpayer Advocate Service's pages

Words that go with it

You will rarely see this word alone. These are the ones that show up with it on the same papers.

More guides that use “Low Income Taxpayer Clinic (LITC)”

Still confused by a paper?

A HUD-approved housing counselor can walk you through it. Agencies usually charge little or nothing, many work in Spanish, and they do not sell you anything.

What a housing counselor does See free help

Official sources

We sum up what these official sources say, in plain words. We add no rules they do not state; when a rule changes, the definition and its date change.

1. IRS · Low Income Taxpayer Clinics (external site) · in English · Verified on October 17, 2026
2. Legal Information Institute (Cornell Law School) · 26 U.S.C. § 7526: low-income taxpayer clinics (external site) · in English · Verified on October 17, 2026