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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.

A controversy clinic receiving federal funding must have at least 90% of the taxpayers served with incomes that do not exceed 250% of the poverty guidelines.  

For the 2012 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

 $27,925 

 $34,925 

 $32,150

 2

 $37,825 

 $47,300 

 $43,525

 3

 $47,725 

 $59,675 

 $54,900

 4

 $57,625 

 $72,050 

 $66,275

 5

 $67,525

 $84,425

 $77,650

 6

 $77,425 

 $96,800 

 $89,025

 7

 $87,325 

 $109,175 

 $100,400

 8

 $97,225 

 $121,550 

 $111,775

 For each additional person, add

 $9,900 

 $12,375 

 $11,375


Low Income Taxpayer Clinic Map

Page Last Reviewed or Updated: 2012-08-04