IRS Pub 4134 – Low Income Taxpayer Clinic List

IRS Pub 4134 – Low Income Taxpayer Clinic List – If you’re a low-income taxpayer facing an IRS audit, collection issues, or other tax disputes but can’t afford professional representation, IRS Publication 4134 is an essential resource. This official IRS document lists all Low Income Taxpayer Clinics (LITCs) across the United States for 2026, providing contact details, languages served, and guidance on accessing free or low-cost legal assistance.

Download the latest IRS Pub 4134 PDF here:
https://www.irs.gov/pub/irs-pdf/p4134.pdf (Rev. 1-2026)

A Spanish version is also available: Publication 4134 (SP).

What Are Low Income Taxpayer Clinics (LITCs)?

LITCs are independent organizations (often law school clinics, legal aid societies, or nonprofits) that receive partial IRS funding but operate separately from the agency. They help qualifying low-income individuals and English-as-a-second-language (ESL) taxpayers resolve federal tax problems with the IRS.

Key services include:

  • Representation in IRS audits, appeals, and collection disputes.
  • Help responding to IRS notices and correcting account issues.
  • Representation in U.S. Tax Court or other federal courts (when needed).
  • Education on taxpayer rights and responsibilities, especially for ESL individuals.
  • Limited consultation for some Taxpayer Education Clinics focused on outreach.

LITCs handled representation for nearly 20,000 taxpayers in recent years, secured millions in refunds or liability reductions, and educated over 100,000 people on tax issues.

Who Qualifies for LITC Assistance?

Eligibility is primarily based on income and the nature of your tax issue:

  • Your household income generally cannot exceed 250% of the federal poverty guidelines.
  • The amount in controversy with the IRS is typically under $50,000.
  • Each clinic makes the final determination and may consider other factors.

Approximate 2025–2026 250% Federal Poverty Guidelines (Contiguous U.S.):
(Alaska and Hawaii have higher limits. Guidelines update annually—confirm current figures via the clinic or Taxpayer Advocate Service.)

  • 1 person: ~$39,125
  • 2 people: ~$52,875
  • 3 people: ~$66,625
  • 4 people: ~$80,375
  • 5 people: ~$94,125
  • 6 people: ~$107,875
  • Add ~$13,750 per additional person

Contact your local LITC directly to verify eligibility for your specific situation.

How to Find and Contact a Low Income Taxpayer Clinic?

IRS Publication 4134 organizes clinics by state and city, including:

  • Clinic name
  • Main phone number(s)
  • Languages served (in addition to English, often including Spanish, Chinese, Vietnamese, Arabic, and interpreter services for many others)

Note: The publication lists the main office. Many clinics have satellite locations—call to confirm the nearest site.

Best ways to find help:

  1. Download Pub 4134 (link above) for the full printable list.
  2. Use the interactive LITC Finder tool on the Taxpayer Advocate Service website: taxpayeradvocate.irs.gov/litc.
  3. Call the IRS at 800-829-3676 to request a copy.
  4. Search for clinics in your state (examples: Bet Tzedek in Los Angeles, Legal Services Alabama in Montgomery, or university-based clinics in many states).

LITCs serve taxpayers nationwide, with coverage in nearly every state plus Puerto Rico.

Why Choose an LITC? Key Benefits?

  • Affordable — Services are free or very low-cost.
  • Expertise — Staffed by attorneys, students, and tax professionals experienced in IRS controversies.
  • Multilingual support — Critical for non-English speakers.
  • Independence — Clinics advocate for you without IRS influence.
  • Broader impact — They also identify systemic issues affecting low-income taxpayers.

LITCs complement other IRS free programs like the Volunteer Income Tax Assistance (VITA) program (for tax preparation) and Tax Counseling for the Elderly (TCE).

Additional Resources and Tips

  • Visit the official IRS Low Income Taxpayer Clinics page: irs.gov/advocate/low-income-taxpayer-clinics.
  • Check the Taxpayer Advocate Service (TAS) for systemic help if needed.
  • Act promptly — many tax disputes have deadlines.
  • Verify any tax professional’s credentials before proceeding.

Ready to get help? Download IRS Publication 4134 today and reach out to a clinic near you. Early intervention can prevent escalation of tax problems and save you significant time, stress, and money.

This article is for informational purposes only and is not tax or legal advice. Always consult a qualified professional or the specific LITC for your situation. Information is based on the latest IRS resources as of 2026.