Low Income Taxpayer Clinic Income Eligibility Guidelines
Using poverty guidelines published annually by the Department of Health and Human Services (HHS), each Low Income Taxpayer Clinic (LITC) decides if you meet the income eligibility guidelines and other criteria before it agrees to represent you.
At least 90% of the taxpayers represented by a clinic receiving federal funding to operate a controversy program must have incomes that do not exceed 250% of the poverty guidelines.
For the 2013 calendar year, the income ceilings for low income representation are as follows:
| Size of Family Unit | Income Ceiling (250% of Poverty Guidelines) | ||
|---|---|---|---|
|
|
48 Contiguous States, Puerto Rico, and D.C. |
Alaska |
Hawaii |
|
1 |
$28,725 |
$35,875 |
$33,075 |
|
2 |
$38,775 |
$48,450 |
$44,625 |
|
3 |
$48,825 |
$61,025 |
$56,175 |
|
4 |
$58,875 |
$73,600 |
$67,725 |
|
5 |
$68,925 |
$86,175 |
$79,275 |
|
6 |
$78,975 |
$98,750 |
$90,825 |
|
7 |
$89,025 |
$111,325 |
$102,375 |
|
8 |
$99,075 |
$123,900 |
$113,925 |
|
For each additional person, add |
$10,050 |
$12,575 |
$11,550 |
Low Income Taxpayer Clinic Map
