2026 Low Income Taxpayer Clinic

The 2026 Low Income Taxpayer Clinic (LITC) grant, administered by the Internal Revenue Service (IRS), supports the development, expansion, or continuation of clinics that provide representation and education to low-income and English as a Second Language (ESL) taxpayers. This funding opportunity arises from the Internal Revenue Service Restructuring and Reform Act of 1998 (IRC § 7526). The primary objectives of the LITC program are to ensure fairness and integrity in the tax system by offering pro bono representation in tax disputes, educating taxpayers about their rights and responsibilities, and advocating on behalf of low-income and ESL taxpayers. Funding is available up to $200,000 per year per award, with a total expected program funding of $26,000,000 and approximately 140 awards anticipated. Clinics must match awarded funds dollar-for-dollar, which can include cash, in-kind contributions, and program income directly related to clinic objectives. Award periods span from January 1, 2026, to December 31, 2026, with multi-year grants available to organizations demonstrating successful prior performance. Clinics must reapply annually to renew their grants, although multi-year recipients submit abbreviated applications in subsequent years. Eligible applicants include accredited law, business, or accounting schools operating clinics with student representation under supervision, tax-exempt organizations under IRC § 501(a), and entities that operate ESL taxpayer education programs. Clinics must offer their services for free or a nominal fee and provide specific numerical goals related to representation, consultation, and educational outreach. To apply, organizations must register with the System for Award Management (SAM), obtain a Unique Entity Identifier (UEI), and complete registration with Grants.gov and ID.me. Applications must be submitted through the LITC Grants Portal by 11:59 p.m. EST on July 14, 2025. Required documentation includes IRS forms (such as Forms 13424, 13424-M, and 13424-J), financial statements, and authorization documentation. Applications submitted outside the portal or after the deadline without approval will not be considered. Applications undergo an initial eligibility screening, a technical review based on detailed criteria, and a final selection by the National Taxpayer Advocate. Review categories include program quality, geographic coverage, staffing, volunteer engagement, financial responsibility, and alignment with LITC objectives. Applicants must also ensure compliance with federal and audit obligations and submit timely reports. Interim and final performance reports are due July 31, 2025, and March 31, 2026, respectively. All recipients must attend a mandatory webinar and the Annual LITC Grantee Conference in December 2025 in Alexandria, Virginia. For further questions, applicants can email the program office at LITCGrants@Treasury.gov.