WASHINGTON, D.C. — The Internal Revenue Service (IRS) announced it will begin accepting applications for the Low Income Taxpayer Clinic (LITC) matching grants program from qualified organizations on May 15, 2025. The application period will close on July 14, 2025, with the grant program set to cover the period from January 1, 2026, through December 31, 2026.
Designed to promote fairness and accessibility in the U.S. tax system, the LITC program provides funding to organizations that offer critical support to low-income taxpayers. Under section 7526 of the Internal Revenue Code, the IRS awards matching grants to eligible organizations, with each grantee required to provide a dollar-for-dollar match for the funds they receive. Services must be offered for free or for no more than a nominal fee, except for the reimbursement of incurred costs.
The program focuses on three key objectives to support low-income and English-as-a-second-language (ESL) taxpayers:
- Offering pro bono representation in disputes with the IRS.
- Educating ESL taxpayers about their rights and obligations.
- Identifying and advocating for systemic issues affecting these taxpayers.
For the 2026 grant cycle, eligible organizations may apply for funding up to $200,000. While the scope of clinics has expanded over the years, the IRS has emphasized the need for increased services in underserved states, including Hawaii, Kansas, Montana, and West Virginia. Additionally, portions of Florida, Nevada, and South Dakota remain only partially served.
Counties without adequate LITC coverage in Florida include populous areas such as Orange, Seminole, and Polk, among others. Nevada’s underserved regions include Carson City and rural areas like Elko and Eureka. Similarly, South Dakota has significant gaps, encompassing counties such as Minnehaha, Pennington, and others.
Applications from organizations aiming to serve these underserved locations will receive special consideration, particularly if they utilize established community partnerships to extend their reach rapidly and effectively. For organizations referring low-income taxpayers to qualified representatives rather than offering direct representation, priority will be given to institutional applicants capable of addressing these geographic challenges.
The ESL component of the program will also prioritize applications from organizations that have the infrastructure and partnerships required to quickly implement education initiatives targeting non-native English speakers.
“The Low Income Taxpayer Clinic Program provides partial funding to clinics, but these operate independently of the IRS,” the press release emphasized, noting that the program is administered by the IRS Office of the Taxpayer Advocate under the direction of National Taxpayer Advocate Erin M. Collins.
The IRS has encouraged all qualified organizations to apply but underscored the importance of expanding coverage to underserved communities across the nation. The 2026 application cycle offers an opportunity for organizations to bridge longstanding gaps in tax representation and education for vulnerable populations.
With applications opening soon, the IRS seeks to strengthen the LITC framework, ensuring equitable access to tax resolution services. Lawmakers, advocates, and community leaders will be closely watching the program’s development in its ongoing effort to make the tax system more inclusive for all.
Applications are due by 11:59 p.m. ET on July 14, 2025 (Funding Number: TREAS-GRANTS-042026-001). Download IRS Publication 3319, 2026 Grant Application Package and Guidelines for more details.
For questions, email the LITC Program Office at litcprogramoffice@irs.gov.
Join the LITC Program Office for a webinar on May 22 from 1-3 p.m. ET to learn more about the LITC Program and application process. Visit the LITC Grants webpage for details.
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