Free IRS tax help: Clinics and the Taxpayer Advocate Service
Compare Low Income Taxpayer Clinics and TAS: eligibility, free or low-cost help, official contacts, Form 911, privacy safeguards and urgent deadline limits.
Start here: Which kind of help do you need?
Need someone to represent you in an IRS dispute? Contact a Low Income Taxpayer Clinic through the official clinic finder. Clinics are independent of the IRS and may provide representation for free or a small fee, subject to their screening and capacity.
Facing financial hardship or an unresolved IRS system problem? Call the Taxpayer Advocate Service at 877-777-4778, or use the official local TAS office finder. TAS assistance is free, but case acceptance is not automatic.
Have a deadline approaching? Tell the clinic, TAS and the issuing IRS office the exact date immediately. A request for help is not a hearing request, an audit response or a Tax Court petition. Do not let a deadline pass while waiting for someone to call back.
Clinics and TAS do different jobs
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| Question | Low Income Taxpayer Clinic | Taxpayer Advocate Service |
|---|---|---|
| Where does it sit? | Independent of the IRS, even when it receives an IRS grant. | An independent organization within the IRS. |
| What does it do? | May represent eligible individuals in audits, appeals, collection disputes and court; also provides taxpayer education. | Helps qualifying taxpayers address hardship, unresolved IRS problems and failures of IRS processes. |
| What does it cost? | Free or a small fee; ask the clinic about its services. | Always free. |
| Is low income required? | Low-income representation generally follows published income and dispute guidelines, with clinic screening. | There is no LITC-style low-income ceiling; the tax problem and case criteria matter. |
| Does it take every case? | No. Eligibility, legal scope, geography, conflicts and capacity can affect acceptance. | No. TAS decides whether the case qualifies under its current criteria. |
A clinic can act as your representative if it accepts that role. A TAS case advocate is not your private attorney. The two services can serve different needs in the same situation; explain any existing representation or TAS case so efforts are coordinated.
Who may qualify for a Low Income Taxpayer Clinic?
The IRS clinic overview describes assistance for low-income individuals with IRS disputes, as well as education and outreach for people who speak English as a second language. Potential representation includes audits, appeals, tax collection matters and proceedings in federal court.
The 2026 TAS guidelines describe income ceilings based on 250% of the federal poverty guidelines. For the 48 contiguous states and Washington, D.C., published examples are:
- One-person family: $39,900.
- Two-person family: $54,100.
- Four-person family: $82,500.
These are 2026 guideline examples, not an eligibility decision. Alaska and Hawaii have different, higher figures, and larger families have different ceilings. Use the official table for the relevant year and location. Ask the clinic what income information and family-size documentation it needs; do not assume take-home pay alone is the correct measure.
The IRS says the amount in dispute is usually less than $50,000. Do not decide that a large total balance automatically disqualifies you without asking how the clinic applies its criteria to your tax periods and issues. Each clinic decides whether it can accept the matter, including any applicable exceptions. Being below a published figure does not guarantee representation.
Limited-English taxpayer education is a distinct service; it does not automatically establish eligibility for low-income representation. Ask about your language, interpretation and accessibility needs when you first contact the clinic.
How to reach a clinic
Use the official clinic finder or IRS Publication 4134, Low Income Taxpayer Clinic List. The list provides clinic contact information and languages. Contact the clinic itself to ask about your case; the IRS grant-program office is not the clinic intake desk.
If the online locator is unavailable, use the publication as a second official source and verify the clinic's current availability. Listings and staffing change. Some clinics serve broader areas or have additional locations; ask rather than assuming the nearest street address is your only possibility.
For your first call, a short explanation is enough: “I have an IRS dispute for tax year [year], the notice is [number], the deadline is [date], and I cannot afford representation. Do you screen cases like mine?” Ask:
- Do you handle this issue and serve my location?
- What income, family-size and dispute information do you need for screening?
- Are services free or is there a small fee?
- Can you review the matter before my deadline?
- If you accept it, what work will you handle and what must I still do?
An intake appointment or voicemail is not confirmation that someone has agreed to represent you. Confirm the scope and timing. If a clinic cannot help, ask whether it can suggest another clinic or legal-aid contact, while continuing to protect your own deadlines.
When TAS may be able to help
The TAS eligibility page describes several paths, including:
- Financial hardship: an IRS action or inaction threatens essentials such as housing, food, utilities or transportation to work, or creates serious financial harm.
- IRS system problems: an issue remains unresolved beyond normal processing, the IRS misses a promised response date, or a process fails to work as intended.
- Fair and equitable treatment: the way tax administration is operating creates a qualifying rights or fairness concern.
Explain the specific harm, when it will occur and what you have already tried. “My refund is late” is less informative than describing a missed IRS response date and a documented inability to pay an essential bill. Do not exaggerate or create evidence.
TAS does not apply the clinic's 250%-of-poverty income test. Individuals and businesses may qualify based on the problem. But TAS is not a general tax-preparation service, a replacement for an appeal, or a way to reverse an unfavorable court decision simply because you disagree.
Ordinarily you should explain reasonable efforts to resolve the issue through normal IRS channels. If harm is immediate, contact TAS promptly and describe the urgency rather than assuming you must wait through an arbitrary number of calls or letters.
Check current TAS case-acceptance limits
General eligibility is not the same as current acceptance of every refund or processing case. Read the live case-acceptance updates before assuming TAS can intervene.
As of the source check on October 30, 2026, those updates describe restrictions for some unprocessed paper returns, income-verification refund holds and certain direct-deposit problems. Some instructions depend on the return year, filing date or a stated intake date. Do not apply one processing wait to every case, and do not assume financial hardship guarantees that a restricted category will be accepted.
If you face immediate loss of essential funds, tell TAS the details and ask whether your situation qualifies now. The online qualifier tool is a screening aid, not an acceptance letter. TAS makes the final decision.
How to request TAS assistance
Call 877-777-4778 or find your office through the official TAS contact page. If you already have a case, use your assigned advocate's verified contact details when available, rather than opening repeated requests for the same issue.
You can also complete IRS Form 911, Request for Taxpayer Advocate Service Assistance. The June 2026 revision and the TAS request webpage both list 855-828-2723 as a fax destination for the request. Verify the current form and instructions before transmission, especially for overseas cases or if TAS directs you to a specific office.
The form asks what the tax issue is, what difficulties it creates and what assistance you want. Use facts, dates and a clear requested action. Our Form 911 narrative model can help organize that explanation; it does not replace the completed official form or guarantee a case will be opened.
Resolve conflicting submission instructions before sending private records
The current sources do not fully agree. The June 2026 Form 911 says supporting documentation may help, while the TAS request webpage says to send Form 911 without other IRS forms or notices. Mailing addresses also differ across the webpage and form. The form discusses email consent and a preferred contact method, while the webpage says TAS will not reply by email.
Call TAS or the verified local office to confirm the destination, attachments and communication method for your request. Keep supporting records ready, but do not assume you should transmit the whole file with an initial request. We are not choosing between inconsistent mailing instructions or publishing one as universally correct.
Both sources warn that ordinary email submissions are not encrypted. Do not send identifiers, returns or notices through a link in an unsolicited message. Review the current privacy and consent instructions before choosing email; phone and verified fax or mail options may be preferable for your circumstances.
What to prepare—and what not to send to TaxRZR
Prepare a private, organized file containing:
- The complete notice, tax years, letter dates and all response or court deadlines.
- A brief chronology of IRS contacts, submissions, acknowledgments and promised response dates.
- Copies of relevant returns, account records and any representative authorization already in effect.
- An explanation of the practical harm, its timing and what relief you are requesting.
- Income and family-size information if a clinic requests it for screening.
For financial hardship, have relevant evidence available, such as a shutoff notice or essential expense information. Preparing documents is not an instruction to send all of them. Follow the clinic's verified intake process or TAS's confirmed instructions for your particular submission.
TaxRZR does not screen eligibility, receive or forward Form 911, or collect your taxpayer records. Never post your Social Security number, full account transcript or completed tax forms in a public comment or an error report.
Urgent deadlines and realistic expectations
Requesting clinic or TAS assistance does not itself extend an audit response date, a Collection Due Process hearing-request deadline or a Tax Court petition deadline. Form 911 is not Form 12153, and neither is a Tax Court petition.
If a levy threatens your living expenses, tell the issuing IRS office and any clinic or TAS contact immediately. For a hearing notice, read the actual response instructions and the CDP guide. For an examination dispute, distinguish the stages explained in the audit guide. Do not wait for promised help before checking an imminent filing deadline.
TAS does not guarantee an immediate callback, a particular refund date or cancellation of your debt. The June 2026 form says to follow up if no response is received within 30 days and not to submit multiple Forms 911 for the same issue. Its follow-up instructions differ from the webpage, so confirm with the verified office. An urgent threat may require contact sooner; a 30-day follow-up instruction is not a promise that relief arrives by then.
If you need a tax return prepared, not representation
VITA and Tax Counseling for the Elderly provide free basic return preparation to qualifying taxpayers. That is different from representing you in an audit, appeal or collection dispute. Site eligibility, available expertise and the returns it can prepare vary; confirm the scope before visiting.
Do not assume a clinic will prepare every missing return or that a VITA appointment resolves an existing dispute. You may need both filing assistance and a separate representation or TAS request. If paid help becomes necessary, use our professional-selection checklist to check credentials, scope and fees before signing.
What to do this week
- Identify whether you need representation, help with an IRS process, return preparation, or more than one service.
- Record all deadlines first. Gather your notice and a short chronology using the communication log.
- Contact a clinic for dispute representation and screening, or call TAS about qualifying hardship or unresolved IRS problems.
- State any urgent harm and exact deadline at the start of the conversation.
- Confirm acceptance, scope, next steps and a safe document-submission method. Keep copies and proof of submission.
- Continue required IRS responses and filings while awaiting a decision. Keep a backup plan if the first organization cannot take your case.
Is all Low Income Taxpayer Clinic help free?
Clinics offer free or low-cost services; the IRS describes free service or a small fee. Ask the clinic about its charges, eligibility, case scope and availability before assuming it will represent you.
Must I have a low income to get TAS assistance?
TAS does not use the clinic's income ceiling. It considers qualifying hardship, unresolved IRS process problems and other case criteria. Current intake restrictions still apply, and an advocate makes the final acceptance decision.
Can a clinic represent me in Tax Court?
An LITC may provide court representation if it accepts your case and has an appropriately authorized representative. Availability is not guaranteed, and an intake request does not preserve your petition deadline.
Does submitting Form 911 stop IRS collection automatically?
No. A request for TAS assistance is not an automatic collection hold or a substitute for required hearing and court filings. Explain urgent harm promptly and confirm any actual protection or action with the responsible office.
Where should I start if I cannot afford professional help?
Use the official LITC finder for a tax dispute or call TAS at 877-777-4778 for a qualifying hardship or IRS system problem. For basic return preparation, check VITA/TCE. Keep any approaching deadline separate from the request for help.
Official sources and review status
Sources checked October 30, 2026 (US Eastern time), including the June 2026 Form 911 and current clinic guidelines. Prepared by the TaxRZR editorial team; professional review pending. This is general federal tax education, not an eligibility decision, promise of representation or guarantee of relief.
- IRS: Low Income Taxpayer Clinics
- TAS: Clinic finder and 2026 income guidelines
- IRS Publication 4134: Current clinic list
- TAS: Contact information and local office finder
- TAS: Eligibility and qualifier tool
- TAS: Current case-acceptance updates
- TAS: Requesting assistance
- IRS Form 911 (June 2026 revision): Request and instructions
- IRS: Free return preparation through VITA and TCE
See Source Notes for the dated publication record. Recheck current contacts, intake restrictions and form instructions before sending sensitive information.
Related reference guides
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