Instructions for Form 1040-X›Notice 2023-21. For the following affected taxpayers, Notice›!
Low Income Taxpayer Clinics Help Taxpayers
Instruction 1040-X — Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States
Low Income Taxpayer Clinics (LITCs) are independent from the Internal Revenue Service (IRS) and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page at TaxpayerAdvocate.IRS.gov/LITCmap or IRS Publication 4134, Low Income Taxpayer Clinic List . This publication is available online at IRS.gov/FormsPubs or by calling the IRS toll free at 800-TAX-FORM (800-829-3676).
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