Low-Income Taxpayer Clinic

The Low-Income Taxpayer Clinic (LITC) assists taxpayers in disputes with the IRS and/or the New York State Department of Taxation and Finance. Typical cases include the following tax issues:

  • Earned income tax credit (EITC)
  • Child tax credit
  • Filing status
  • Exemptions for dependents
  • Innocent spouse relief
  • Employee classification

Did you know…

The LITC is dedicated to reaching out to the community. Last year, it distributed more than 5,000 brochures and fliers, reached a potential readership of 380,000 through the Spanish and Chinese press.

Case Example

When Ms. A approached the LITC, she had been told that, contrary to her filing, she owed a tax liability of $1,129. The IRS was seeking to disallow her head of household filing status, her dependent exemption for an eight-year-old son, and her EITC. With English her second language, Ms. A had difficulties addressing her tax problems. As a result of LITC efforts, the IRS determined that Ms. A’s tax return was correct as filed. The client was enabled to preserve her Federal EITC of $2,525 and NY State EITC of $758.