Tax & Economic Justice Program

Our tax Program is an IRS-designated LOW-INCOME Taxpayer Clinic.

If you are in the middle of a tax controversy with the IRS, we can help. As a recognized Low Income Taxpayer Clinic with the IRS, we provide legal representation for clients throughout the state of Indiana whose income is below 250% of the Federal Poverty Guidelines.  We also offer educational outreach programs to inform low-income and immigrant taxpayers of their tax rights and responsibilities.

Do you need help with the IRS?

Although we receive funding from the IRS, the Clinic and its employees and volunteers are not affiliated with the IRS.  A taxpayer’s decision to seek assistance from the Clinic will not affect the taxpayer’s rights before the IRS. 

The Low-Income Taxpayer Clinic works to resolve taxpayers’ federal tax controversies and does not generally provide tax preparation services.

We help with a variety
of tax issues

Tax court litigation
IRS exams & audits
IRS appeals
Identity theft/tax preparer fraud
Liens and levies
Cancellation of debt income
Underreported/disputed income
Collection alternatives
Installment agreement
Offers in compromise
Economic hardship (CNC)
Earned Income Tax Credit (EITC) denials
Innocent spouse relief

2024 Tax Information

Indiana's Individual income tax filing opens Jan. 29

The Indiana Department of Revenue (DOR) will start accepting filings for the 2024 individual income tax season on Monday, January 29, 2024, along with the Internal Revenue Service.

DOR encourages customers to use electronic filing, online payment, and direct deposit to significantly improve the accuracy and speed of the return and refund processes. Customers must file both their state and federal tax returns and pay any taxes owed for 2023 by Monday, April 15, 2024.

DOR reminds Hoosiers they should wait to file their tax returns until they receive all their official tax documents and statements. Employers have until Jan. 31, 2024, to deliver Form W-2s to employees. Attempting to file without all required information can postpone a customer’s refund if one is due.

More credits and exemptions and answers to most questions for Indiana Individual tax returns can be found on DOR’s website. Customers who wish to contact DOR directly can use INTIME’s secure messaging for the most efficient service.

Please take note of these tax-related updates to the Indiana Code:

  1. The dependent exemption has increased from $1,500 to $3,000 for the first taxable year in which a particular exemption is allowed under Section 151(c)(1)(B) Internal Revenue Code (as effective January 1, 2004). IC 6-3-1-3.5

  2. All military pay for reserve members of the United States Armed Forces and National Guard is exempt from income tax for taxable years 2023 forward. IC 6-3-1-34

  3. Investors can provide qualified investment capital to veteran-owned businesses and women-owned enterprises and qualify for the higher maximum amount of venture capital investment credit. IC 6-3.1-24-8

  4. The College Choice 529 Plan Credit has increased from a maximum of $1,000 to $1,500 for a married couple filing jointly or an unmarried individual, and it increased from $500 to $750 for those married filing separately. IC 6-3-2-2.6

  5. The Indiana Earned Income Tax Credit is now 10% of the federal credit, with a prorated credit available for nonresident individuals. IC 6-3.1-21-6

  6. The Career Scholarship Account program has a new income tax deduction for grants received and used towards qualified expenses under IC 20-51.4. IC 6-3-1-3.5

The Clinic does not discriminate in the delivery of services or benefits based on race, color, national origin, religion, sex, disability, age, sexual orientation, or gender identity.