Tax & Finance

IRS Opens 2027 Low Income Taxpayer Clinic Grant Applications

🇺🇸United States··Notice·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

The notice opens the 2027 application window for IRS Low Income Taxpayer Clinic grants. Eligible organizations can apply for matching grants to start, expand, or continue clinics that provide free or low-cost help to low-income taxpayers in IRS disputes, or education for taxpayers with limited English skills. Applications are due electronically by July 6, 2026. Applicants may request up to $200,000, must generally provide matching funds, and must meet program rules on taxpayer income, case size, staffing, and service quality. The IRS will give special attention to areas with little or no clinic coverage.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Opens the 2027 application period for Low Income Taxpayer Clinic grants from May 6 to July 6, 2026
  • Allows eligible organizations to request up to $200,000 for clinic services or ESL taxpayer education
  • Gives special consideration to states and counties with limited or no clinic coverage

Obligations

What this law requires

high

Organizations seeking a 2027 Low Income Taxpayer Clinic grant, including continuation applicants, must file the grant application electronically by 11:59 p.m. Eastern Time on July 6, 2026.

organizations applying for 2027 IRS Low Income Taxpayer Clinic grantscurrent LITC grantees submitting continuation requests
11:59 p.m. Eastern Time on July 6, 2026
reporting
medium

Applicants requesting LITC grant funding may request no more than $200,000 for the 2027 grant year.

organizations applying for 2027 IRS Low Income Taxpayer Clinic grants
operational
high

Clinics that provide tax controversy representation must ensure that at least 90 percent of taxpayers represented have incomes not exceeding 250 percent of the federal poverty level.

LITC grant applicants providing tax controversy representationLITC grantees providing tax controversy representation
operational
high

Clinics that provide tax controversy representation must generally limit represented cases to tax controversies where the amount in controversy for the relevant tax year does not exceed the IRC section 7463 small tax case threshold, currently $50,000.

LITC grant applicants providing tax controversy representationLITC grantees providing tax controversy representation
operational
high

LITC clinics must provide dollar-for-dollar matching funds, which may come from non-federal sources, volunteer time, or donated goods.

LITC grant applicantsLITC grantees
operational

Affected Parties

Nonprofits and academic or community organizations seeking IRS clinic grantsLow-income taxpayers needing help with IRS disputes+1 more…

Tags

IRS,taxpayer assistance,grants