IRS Form 13424 – IRS Forms, Instructions, Pubs 2026

IRS Form 13424 – IRS Forms, Instructions, Pubs 2026 – In the complex world of tax assistance, the Low Income Taxpayer Clinic (LITC) program stands out as a vital resource for underserved communities. If your organization is interested in applying for an LITC grant to provide free or low-cost tax help, IRS Form 13424 is a key document you’ll need to master. This form captures essential details about your clinic’s operations, staff, and funding requests, helping the IRS evaluate and publicize your services. In this comprehensive guide, we’ll break down everything you need to know about IRS Form 13424, including its purpose, requirements, and tips for successful submission—especially for the 2026 grant cycle.

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

The LITC program, administered by the IRS’s Taxpayer Advocate Service, awards matching grants to qualified organizations that assist low-income taxpayers and those who speak English as a second language (ESL). These clinics offer representation in tax disputes with the IRS, education on taxpayer rights, and advocacy for systemic issues affecting vulnerable groups. Grants can reach up to $200,000 per year, with a required 100% match from the applicant, and are available for single-year or multi-year periods (up to three years).

Organizations such as nonprofit legal aid groups, academic institutions, and community-based entities can apply. The program ensures that low-income individuals (typically those at or below 250% of the federal poverty guidelines) receive professional help without financial barriers. For 2026, the IRS has allocated approximately $26 million for about 140 awards, emphasizing the program’s scale and impact.

Purpose of IRS Form 13424

IRS Form 13424, titled “Low Income Taxpayer Clinic (LITC) Application Information,” serves as a foundational part of the grant application process. It collects basic yet critical data about the applicant, including the grant amount and period requested, sponsoring organization details, clinic location, languages served, and key personnel. This information enables the IRS to communicate with applicants, verify compliance, and list approved clinics in public resources like Publication 4134, which helps taxpayers find local services.

The form also ensures transparency under the Freedom of Information Act (FOIA), with redactions for sensitive taxpayer data. Importantly, it’s used to confirm that the clinic meets federal tax compliance standards and has qualified staff in place.

Who Must Complete IRS Form 13424?

All organizations applying for a full LITC grant or a Non-Competitive Continuation (NCC) request must submit Form 13424. This includes new applicants seeking their first grant and existing grantees requesting renewals for the second or third year of a multi-year award. First-time applicants are limited to single-year requests and cannot apply for multi-year funding.

Eligibility requires full compliance with federal tax obligations, an active System for Award Management (SAM) registration, and an Employer Identification Number (EIN). Academic institutions must provide proof of accreditation, and nonprofits need a tax exemption determination letter.

Key Sections of IRS Form 13424

Form 13424 is structured into several sections to streamline data collection. Here’s a breakdown of the main areas:

Grant Period Request

• Specify if you’re requesting a single-year or multi-year grant (second or third year for continuations).
• Enter the funding amount (up to $100,000 for pre-2025 forms, but note the program cap is now $200,000 overall).
• Round to whole dollars; maximum per year is capped by program rules.

Applicant Information

• Legal name of the sponsoring organization (must match SAM registration).
• Contact details: Name, title, phone, fax, email, and full mailing address (including ZIP+4).

Clinic Information

• Clinic name (as it should appear in IRS publications).
• Phone numbers, website (direct link to LITC page preferred), languages served beyond English (e.g., via interpreters).
• Street and mailing addresses (complete; no “same as above”).

Key Personnel

• Clinic Director: Name, contact info, licenses (e.g., Attorney, CPA, Enrolled Agent).
• Qualified Tax Expert (QTE): Similar details; must have tax expertise.
• Qualified Business Administrator (QBA): Oversees finances.
• Tax Compliance Officer: Ensures federal tax compliance; provide documentation of authorization to receive tax info.

The form was last revised in April 2018, but program guidelines are updated annually in Publication 3319.

How to Fill Out IRS Form 13424: Step-by-Step Tips?

Filling out Form 13424 requires precision to avoid delays. Follow these steps:

1. Gather Documents: Ensure SAM registration, EIN, and compliance proofs are ready.
2. Complete Every Field: No blanks; use “none” or “N/A” where applicable.
3. Format Correctly: Phone numbers as 123-456-7890 x.111; addresses with ZIP+4.
4. List Languages Accurately: Include on-site and interpreter services.
5. Verify Personnel: Confirm qualifications and include licenses/certifications.
6. Match Budget Details: Align with Form 13424-J (Detailed Budget Worksheet).

Common pitfalls include mismatched names with SAM or incomplete addresses. Review Publication 3319 for detailed instructions.

LITC Grant Application Process and Deadlines for 2026

For the 2026 cycle, applications opened on May 15, 2025, and closed on July 14, 2025, at 11:59 p.m. ET. Submit via the LITC Grants Portal (accessible through Grants.gov), requiring an ID.me account and SAM registration.

The full package includes:

• Standard Form 424 (Application for Federal Assistance)
• Form 13424-J (Budget Worksheet)
• Form 13424-M (Application Narrative)
• Additional docs like audited financials and indirect cost agreements.

Awards are announced around November 2025, with funding from January 1 to December 31, 2026. The IRS hosted webinars in May 2025 for guidance.

Additional Tips and Reminders for LITC Applicants

• Matching Funds: Detail sources on Form 13424-J; in-kind donations count but must support LITC activities.
• Civil Rights Review: Provide info in Form 13424-M for eligibility checks.
• Updates: Check for revisions to related forms like proposed Form 13424-R, which may streamline reporting.
• Contact Support: Reach the LITC Program Office at 202-317-4700 or [email protected] for questions.

Related Forms and Resources

• Publication 3319: Comprehensive grant guidelines.
• Form 13424-M: Narrative for program plans and background.
• Publication 4134: List of approved LITCs.
• Download Form 13424 from the IRS website.

For finding an LITC, visit the Taxpayer Advocate Service website or call 800-829-3676.

Final Thoughts on IRS Form 13424 and LITC Grants

Mastering IRS Form 13424 is your gateway to joining a network that empowers low-income taxpayers nationwide. By providing accurate information, you not only strengthen your grant application but also contribute to fair tax administration. If your organization qualifies, don’t miss the opportunity—start preparing today to make a difference in 2026 and beyond. For the latest updates, always refer to official IRS resources.