1125 Publ 5066-A (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5066a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Represent low-income individuals

in disputes with the IRS and state

tax agencies and help taxpayers:

• Achieve better outcomes in cases

• Access benefits administered through the tax code

• Resolve tax debts, levies, and liens

• Litigate cases in U.S. Tax Court and other federal courts.

Educate ESL and low-income taxpayers about their rights and

responsibilities and help them:

• Understand the U.S. tax system

• Exercise their rights as taxpayers

• Comply with their responsibilities as taxpayers

In 2024, the Low Income Taxpayer Clinic (LITC) Program provided

matching grants of up to $200,000* to qualifying organizations to

operate a low-income taxpayer clinic. LITCs provide service to

low-income and English as a second language (ESL) taxpayers.

Services are provided for free or a nominal fee.

*For the past three grant years, Congress has authorized funding of up to $200,000 per clinic.

Advocate for low-income and ESL

taxpayers about relevant issues that impact them and help the IRS:

• Identify and fix problems with the tax system

• Ensure the fairness and integrity of the tax system for all taxpayers

Performance data from 2024 LITC Year-End Report, GrantSolutions.

Scan to learn more about the work of the LITCs.

Publication 5066-A (Rev. 11-2025) Catalog Number 66499Z Department of the Treasury Internal Revenue Service www.irs.gov