Low Income Taxpayer Clinic New Client Application
Please click one of the following boxes to access the application:
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 Size | Gross 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:
- Individuals who are unable to effectively represent themselves;
- Individuals who are facing immediate risk of levy; and
- 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.