Printable Form 2026

IRS Form 13424-N – IRS Forms, Instructions, Pubs 2026

IRS Form 13424-N – IRS Forms, Instructions, Pubs 2026 – In the realm of tax assistance for underserved communities, the Low Income Taxpayer Clinic (LITC) program plays a vital role. For organizations participating in this IRS-funded initiative, accurate reporting is essential to maintain compliance and secure ongoing funding. One key document in this process is IRS Form 13424-N, the Low Income Taxpayer Clinic (LITC) Program Narrative Report. This article explores everything you need to know about Form 13424-N, including its purpose, filing requirements, and tips for completion, drawing from official IRS guidelines to ensure reliability and relevance.

What Is the Low Income Taxpayer Clinic (LITC) Program?

The LITC program, administered by the IRS through the Taxpayer Advocate Service, provides grants to qualified organizations to offer free or low-cost legal assistance to low-income taxpayers and those who speak English as a second language (ESL). These clinics help resolve tax disputes with the IRS, educate taxpayers on their rights and responsibilities, and advocate for systemic changes in tax administration.

Established under Internal Revenue Code (IRC) Section 7526, the program aims to ensure fairness in the tax system. In 2023, IRS-funded LITCs assisted over 20,000 taxpayers in resolving issues, conducted more than 1,800 educational activities reaching nearly 92,000 individuals, and elevated 137 systemic issues for review. For the 2026 grant year, Congress appropriated $28 million, with awards up to $200,000 per clinic, emphasizing expansion in underserved areas like Hawaii and Kansas.

LITCs must match federal funds dollar-for-dollar with non-federal sources and adhere to strict standards, including representing taxpayers with incomes at or below 250% of the federal poverty guidelines and charging no more than nominal fees.

Purpose of IRS Form 13424-N

IRS Form 13424-N serves as the official narrative report for LITC grant recipients to document their program activities, progress toward goals, and overall operations. It allows the IRS to evaluate clinic performance, identify trends, recognize best practices, and compile data for annual reports like Publication 5066, the LITC Program Report, which is shared with Congress and other stakeholders.

The form focuses on narrative descriptions of how the clinic meets the program’s three core pillars:

  • Representation: Assisting low-income taxpayers in IRS controversies.
  • Education and Outreach: Delivering interactive sessions on taxpayer rights, responsibilities, and topics like filing requirements, tax credits, and audits.
  • Advocacy: Identifying and reporting systemic issues affecting low-income and ESL taxpayers.

Additionally, it may include details on trainings (e.g., non-credit sessions for staff provided by external sponsors), distinguishing them from professional education activities reported elsewhere. The IRS uses this information to assess compliance with grant terms and ensure funds are used effectively.

The form’s revision date is April 2016, with the latest posting on February 6, 2025, indicating it’s still in use without major updates.

Who Needs to File Form 13424-N?

All organizations receiving LITC grants must file Form 13424-N as part of their reporting obligations. This includes:

  • Academic institutions with clinical programs.
  • Tax-exempt organizations under IRC Section 501(c).
  • Other qualified entities providing pro bono services.

If a clinic operates solely an ESL Education Program without consultations or casework, certain sections (e.g., 2.v-2.vii) can be excluded. The Clinic Director, as the authorized representative, must prepare or review the report to ensure accuracy.

Failure to file can result in restricted access to funds, grant suspension, termination, or reduced future awards.

When and How to File IRS Form 13424-N?

Form 13424-N is submitted twice annually through the LITC Grants Portal (accessible via the Taxpayer Advocate Service website):

  • Interim Report: Due July 31, covering January 1 to June 30.
  • Year-End Report: Due March 31 of the following year, covering the full grant year (January 1 to December 31).

Extensions may be requested in writing before the deadline, with justification and a proposed new date. Late submissions without approval can lead to enforcement actions under 2 CFR Part 200.

For grant closeout, the form must be included in final reporting within one year of the performance period’s end, or the IRS may report non-compliance to the OMB-designated integrity system.

Key Sections of Form 13424-N

While specific instructions are integrated into the form, the narrative report typically includes:

  • Program Narrative: Descriptions of activities, services delivered, outreach strategies, and how they align with LITC goals.
  • Progress on Numerical Goals: Reporting on cases opened, consultations provided, educational activities conducted, and taxpayers reached.
  • Training Details: For non-credit or externally sponsored sessions, including dates, topics, participants, and providers.
  • Advocacy and Education Summaries: Details on systemic issues elevated and educational sessions (e.g., in-person or virtual, with audience interaction).
  • Exclusions for ESL-Only Programs: Omitting sections related to consultations or casework if inapplicable.

The estimated time to complete the form is 1 hour and 30 minutes, including recordkeeping and review. Clinics should retain supporting records for potential IRS audits.

How to Complete and Submit Form 13424-N?

  1. Gather Documentation: Compile data on activities, goals met, and expenditures. Use tools like LegalServer for tracking if applicable.
  2. Follow IRS Guidelines: Refer to Publication 3319 for detailed instructions. Ensure responses are complete and accurate—avoid “Not Applicable” in sections like Civil Rights Review.
  3. Align with Program Standards: Demonstrate how activities support low-income and ESL taxpayers, including accommodations for limited English proficiency (LEP) individuals.
  4. Submit Electronically: Upload via the LITC Grants Portal. Include with other forms like 13424-A (General Information) and 13424-L (Detailed Budget Summary).
  5. Review for Compliance: Verify matching funds documentation and adherence to federal regulations.

Common pitfalls include incomplete responses or mismatched budgets—review prior approved budgets for continuations.

Tips for SEO and Best Practices in LITC Reporting

To optimize your organization’s visibility and compliance:

  • Keyword Integration: When promoting your LITC, use terms like “free tax help for low-income taxpayers” in outreach materials.
  • Leverage Resources: Attend IRS webinars (e.g., May sessions for applicants) and use Publication 3319 for guidance.
  • Track Performance: Use software to monitor metrics, ensuring reports reflect high-quality operations.
  • Advocate Effectively: Focus on underserved areas to align with IRS priorities for expanded coverage.
  • Stay Updated: Check IRS.gov for revisions, as the form’s last update was in 2016 but remains active.

Accurate filing of Form 13424-N not only ensures continued funding but also contributes to broader tax equity.

Additional Resources

By understanding and properly utilizing IRS Form 13424-N, LITC grantees can continue their critical work in supporting vulnerable taxpayers nationwide.