Volunteer Income Tax Assistance

• The IRS provides free tax training to volunteers. Tax volunteers receive federal tax certification after they have completed their tax training. Tax volunteers work in their local free tax clinics administering tax help to low-income and moderate-income taxpayers. Generally, current as of February 2011, volunteers can provide free tax services to taxpayers who earn less than $49,000 annually. Taxpayers need to provide income verification, tax identification information and tax returns from previous years.
  
  

AARP Volunteers

• The IRS trains volunteers from nonprofit organizations such as the AARP. Through federal grants, nonprofit organizations work with the IRS to train its volunteers. Many volunteers are also elderly taxpayers. The Tax Counseling for the Elderly Program helps senior citizens age 60 and older receive free help filing their taxes. Trained volunteers are available at regional sites during the tax season. Taxpayers younger than 60 years old can obtain free tax help as time allows.
  
  

Advocates

• The Taxpayer Advocate Service is a free program that provides eligible taxpayers with help resolving their tax problems with the Internal Revenue Service. Taxpayer advocates provide low-income taxpayers with free tax assistance but also offers reduced-fee services to taxpayers who do not qualify for the free program. The Taxpayer Advocate Service hires tax professionals with an extensive understanding of the federal tax laws. As an independent agent of the IRS, taxpayer advocates are available in every state.
  
  

Pro Bono Legal Clinics and Tax Clinics

• Legal clinics provide free legal assistance to low-income individuals that cannot otherwise obtain legal help. The national Legal Aid Society helps each state's legal clinics provide free tax information to local residents. Low Income Taxpayer Clinics are unconnected to the IRS but provide free and low-cost assistance to taxpayers who need assistance appealing their tax disputes or assistance filing their tax returns. Taxpayer clinics offer legal representation in federal tax court helping taxpayers settle their tax delinquencies.
  
  

Offer-in-Compromise

• The IRS can help taxpayers settle their tax debts by entering into installment agreements with them. Taxpayers with tax delinquencies must complete an Installment Agreement Request and send it to the IRS for the federal government's consideration. If approved, taxpayers can pay their tax debts through installments within five years.