Low Income Taxpayer Clinic New Client Application

Please click one of the following boxes to access the application:

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Please Note: The Low Income Taxpayer Clinic does not prepare any tax returns.

To become a client, you must meet our income guidelines. The income guidelines for 2025 are as follows:

Family SizeGross Income Ceiling
(48 Contiguous States and D.C.)
1$ 39,125
2$ 52,875
3$ 66,625
4$ 80,375
5$ 94,125
6$ 107,875
7$ 121,625
8$ 135,375
For each additional person, add$ 13,750


Due to the high demand for our services, even if you meet our income guidelines, a number of additional factors are used to determine whether or not we are able to formally represent you. Priority is given to the following cases:

  1. Individuals who are unable to effectively represent themselves;
  2. Individuals who are facing immediate risk of levy; and
  3. Cases that provide comprehensive educational opportunities for our students.
     

In addition, please take note of the following:

  • The Low Income Tax Clinic does not prepare any tax returns.
  • To resolve most tax situations you must be up to date with your tax filings.