IRS Publication 3319 – IRS Forms, Instructions, Pubs 2026 – If your organization helps low-income taxpayers resolve disputes with the IRS, educates communities on tax rights, or advocates for systemic changes, IRS Publication 3319 is your essential roadmap. This official document, titled Low Income Taxpayer Clinics (LITC) Grant Application Package and Guidelines (Rev. 5-2025), details how to secure federal matching grants for the 2026 grant year.
Published in May 2025 by the IRS Taxpayer Advocate Service, Publication 3319 outlines eligibility, application steps, funding rules, and operational standards for the LITC program. With Congress appropriating $28 million for FY 2025 (and over $22.5 million awarded to 145 clinics for 2026), opportunities remain strong for new and returning applicants in underserved areas.
What Are Low Income Taxpayer Clinics (LITCs) and Why Do They Matter?
LITCs provide free or low-cost representation to low-income taxpayers facing IRS controversies, such as audits, liens, or collection actions. They also deliver taxpayer education and advocate for issues affecting vulnerable groups, including those with limited English proficiency (ESL taxpayers).
Key program goals from the IRS:
- Represent low-income taxpayers in disputes (e.g., audits, appeals, Tax Court cases).
- Educate on rights and responsibilities (e.g., EITC claims, recordkeeping).
- Identify and advocate for systemic problems to improve the tax system for everyone.
In 2023 alone, LITCs helped over 20,000 taxpayers resolve issues, consulted with 17,000 more, reached 92,000 through education, and elevated 137 systemic concerns.
Low-income eligibility: Individuals with incomes at or below 250% of the Federal Poverty Guidelines (e.g., $39,125 for a single person in the contiguous U.S. in recent guidelines). At least 90% of represented taxpayers must meet this threshold.
Who Can Apply for LITC Grants? Eligibility Requirements?
Publication 3319 lists clear eligibility under IRC § 7526. Qualified organizations include:
- University clinics at accredited law, business, or accounting schools (students represent clients under supervision).
- Nonprofit organizations (501(c) exempt) or community groups with staff/volunteers providing representation.
- ESL-focused programs that educate on tax rights and responsibilities.
Core requirements:
- Provide dollar-for-dollar matching funds (non-federal cash or in-kind contributions).
- Charge no more than a nominal fee.
- Employ a Qualified Tax Expert (QTE) (e.g., attorney, CPA, or Enrolled Agent) and Qualified Business Administrator (QBA).
- Serve low-income and ESL taxpayers in controversies (amount in controversy typically ≤ $50,000 per year).
- Comply with federal rules (no debarment, active SAM.gov registration, civil rights compliance).
Priority goes to underserved areas with high IRS activity but few clinics (e.g., parts of Hawaii, Kansas, Montana, West Virginia).
2026 Funding: How Much Can You Get?
- Maximum award: Up to $200,000 per clinic per year (increased via recent appropriations).
- Grant period: January 1–December 31, 2026 (multi-year possible, but first-time applicants often start with one year).
- Matching requirement: Every federal dollar must be matched (e.g., volunteer time, donations, or other grants).
- Total program: $28 million appropriated; actual awards depend on applications and congressional funding.
Funds cover salaries, training, outreach, and operations—but not routine tax return preparation (refer those to VITA/TCE programs).
Step-by-Step LITC Grant Application Process
Applications go through the LITC Grants Portal at litcgrants.treasury.gov. Two types:
- New Grant Applications (first-time or returning after a gap).
- Continuation Requests (for current multi-year grantees).
Required forms:
- Standard Form 424 (Application for Federal Assistance).
- Form 13424 (LITC Application Information).
- Form 13424-J (Detailed Budget).
- Form 13424-M (Narrative).
Attachments: Tax-exempt letter, accreditation proof, audited financials, indirect cost rate agreement (if applicable).
Key deadlines for 2026 (applications closed, but mark your calendar for future cycles):
- Application window: May 15–July 14, 2025.
- Webinars: Multiple sessions in May–July 2025.
- Notifications: November 2025.
Pro tips from Publication 3319:
- Register early on SAM.gov (takes 4–6 weeks).
- Avoid common errors: Incomplete Civil Rights Review, mismatched budgets, expired documents.
- Focus on geographic coverage, outreach to ESL communities, and measurable goals (e.g., cases opened, taxpayers reached).
How Are Applications Evaluated and Selected?
The IRS uses a two-stage process:
- Technical Evaluation (independent panel): Scores up to 100 points on experience (10%), financial responsibility (10%), and program plan (80%).
- LITC Program Office Review: Considers quality, prior performance, risks, and priorities (e.g., underserved areas).
Selection factors:
- Number of eligible taxpayers in your area.
- Existing LITC coverage (avoid overlap).
- Staff qualifications and track record.
- Budget reasonableness and matching sources.
Final decisions come from the National Taxpayer Advocate.
Operating Standards: What Grantees Must Deliver?
Once funded, clinics follow strict guidelines in Publication 3319:
- Representation: Robust intake, engagement letters, confidentiality (IRC §§ 7216/6713 penalties apply).
- Education: Workshops, webinars, materials in multiple languages.
- Advocacy: Report issues via SAMS; no prohibited lobbying.
- Reporting: Interim (July 31) and year-end (March 31) reports with detailed data.
- Recordkeeping: Retain records 3+ years; audits if federal awards ≥ $1M.
Grantees attend mandatory webinars and the annual conference.
Why Apply? Benefits for Your Organization and Community
- Funding boost: Up to $200,000/year to expand services.
- Impact: Help thousands avoid financial hardship from IRS issues.
- Network: Join 145+ clinics for mentoring, pro bono panels, and collaboration.
- Tax system fairness: Amplify voices of low-income and ESL taxpayers.
Find current clinics: Use IRS Publication 4134 or the LITC finder on taxpayeradvocate.irs.gov.
Ready to Apply Next Cycle? Download the Resources
- Publication 3319 (PDF): irs.gov/pub/irs-pdf/p3319.pdf (full guidelines and forms).
- LITC Grants Page: taxpayeradvocate.irs.gov/about-us/litc-grants.
- Contact: [email protected] or 202-317-4700.
Note: The 2026 application period closed July 14, 2025. Watch for the 2027 package in spring 2026 on IRS.gov.
Publication 3319 empowers organizations to make a real difference. Whether you’re a law school clinic, legal aid nonprofit, or community group, this guide ensures your application stands out—and your services reach those who need them most.
Sources: IRS Publication 3319 (Rev. 5-2025), Taxpayer Advocate Service announcements, and official IRS releases (as of February 2026).