LETTER FROM THE NATIONAL TAXPAYER ADVOCATEMAY 2026

DEAR PROSPECTIVE LOW INCOME TAXPAYER CLINIC GRANT APPLICANT:

I am pleased to announce the opening of the 2027 Low Income Taxpayer Clinic (LITC) grant application

period. Applications will be accepted from May 6, 2026, through July 6, 2026, at 11:59 p.m. Eastern Time

(ET) . Whether you are applying for the first time or continuing your work with the program, we appreciate

your commitment to serving taxpayers and communities in need.

As you consider applying for the upcoming grant year, we remain committed to expanding access to

representation and education for low-income taxpayers and individuals for whom English is a second

language (ESL). Your work as an LITC plays a vital, mission-driven role in ensuring that all taxpayers,

regardless of income or language spoken, are heard, supported, and treated fairly. In 2027, we aim to broaden

the program’s geographic reach and serve more taxpayers by strengthening existing clinics and supporting

new ones in underserved communities. The work of LITCs is powerful and makes a meaningful difference in

communities across the country. In 2024, IRS-funded LITCs:

n Represented more than 21,000 low-income taxpayers in disputes with the IRS;

n Provided consultation assistance to over 18,000 taxpayers; and

n Conducted more than 20,000 educational activities, reaching over 161,000 individuals on a variety of

tax topics, including taxpayer rights and responsibilities.

Behind each of these numbers is a person or family who gained clarity, representation, and a fair opportunity

to resolve their tax issue. This work matters, and it changes lives.

For fiscal year 2026, Congress appropriated $28 million in funding for the LITC Program, with awards of up

to $200,000 per clinic. These funds support not only direct representation and education but also broader

advocacy efforts that identify and address systemic issues affecting vulnerable taxpayers. Through this

program, we continue to strengthen protections, expand awareness, and advance fairness affecting these

communities.

In awarding 2027 LITC grants, we will continue to focus on:

n Expanding services in areas with high IRS compliance activity and significant populations of eligible

taxpayers; and

n Increasing taxpayer education in underserved communities where access to reliable information about

rights and responsibilities is limited.

Eligibility and Application Process

Eligibility requirements and application instructions are outlined in IRS Publication 3319. All applications must

be submitted electronically through the LITC Grants Portal by the stated deadline. The IRS may award grants

for up to three years; however, funding is subject to annual congressional appropriations. Generally, first-time

applicants will receive a one-year grant unless otherwise specified in the Notice of Funding Opportunity to

encourage coverage in underserved areas.

iv LOW INCOME TAXPAYER CLINICS

LETTER FROM THE NATIONAL TAXPAYER ADVOCATE

All federal funds must be matched dollar-for-dollar with non-federal funding or third-party in-kind

contributions. Applicants are responsible for all costs associated with preparing and submitting their

applications.

Support for Applicants

To help you prepare a strong application, the LITC Program Office will host three informational webinars:

n Session One: Application Basics: Tuesday, May 12, 2026, 1-3 p.m. ET.

n Session Two : LITC Grants Portal Overview and Application Considerations: Wednesday, May 13, 2026,

1-3 p.m. ET.

n Session Three: Budget Basics: Tuesday, May 26, 2026, 1-3 p.m. ET.

LITC will also hold Q&A Sessions: Tuesday, June 16, 2026, and Monday, June 29, 2026, 1-2 p.m. ET (no formal

presentation).

These sessions are designed to help organizations understand the program, navigate the application process,

and build strong proposals. To learn more about these sessions, please visit the LITC Grants website. Existing

clinics submitting a new or continuation request should refer to the LITC Toolkit for additional guidance,

training dates, and instructions.

Award Notification and Conference Attendance

Applicants will be notified of award decisions by November 2026. All award recipients are required to attend

the Annual LITC Grantee Conference, which we anticipate holding in December 2026. This conference

provides an important opportunity for new and returning clinics to connect with peers, share best practices,

and deepen expertise on issues affecting low-income and ESL taxpayers. Conference details will be provided

once dates are finalized. If you have questions about the LITC Program or the application process, please

contact the LITC Program Office at 202-317-4700 or via email at LITCProgramOffice@irs.gov.

Thank you for your commitment to serving communities in need. We are inspired by the work of LITCs across

the country and look forward to partnering with you in the year ahead. Together, we will continue advancing

our shared mission of ensuring fairness, dignity, and access to justice in the tax system.

Erin M. Collins

National Taxpayer Advocate

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