IRS Form 13424-A – In the complex world of tax administration, the Internal Revenue Service (IRS) provides essential support to underserved communities through programs like the Low Income Taxpayer Clinics (LITCs). These clinics offer free or low-cost assistance to low-income individuals and those for whom English is a second language (ESL) in resolving tax disputes. A key component of maintaining these services is proper reporting, and that’s where IRS Form 13424-A comes into play. This article explores everything you need to know about the Low Income Taxpayer Clinic (LITC) General Information Report, including its purpose, filing requirements, and how it supports the broader LITC program. Whether you’re a clinic administrator, grant recipient, or simply curious about taxpayer assistance programs, this guide uses the latest information from official IRS sources as of 2026.
What Is IRS Form 13424-A?
IRS Form 13424-A, officially titled the “Low Income Taxpayer Clinic (LITC) General Information Report,” is a specialized reporting document used by organizations participating in the IRS’s LITC grant program. Introduced with a revision date of April 2016, this form helps the IRS track and evaluate the operations of LITCs, ensuring they effectively serve low-income and ESL taxpayers. It is part of a suite of forms related to LITC grants, which are authorized under Internal Revenue Code (IRC) Section 7526 to provide funding for clinics that offer controversy resolution, education, and advocacy services.
Unlike general tax forms filed by individuals, Form 13424-A is specifically for LITC grant recipients. It collects operational data that contributes to the IRS’s annual LITC Program Report (Publication 5066), which informs Congress and stakeholders about the program’s impact.
Purpose of IRS Form 13424-A
The primary purpose of Form 13424-A is to report general information about an LITC’s operations, enabling the IRS to assess progress toward program goals, measure service quality, and gather data on assistance provided to eligible taxpayers. This includes details on professional education activities, such as Continuing Legal Education (CLE) and Continuing Professional Education (CPE) trainings offered to staff and volunteers. These trainings focus on substantive tax issues affecting low-income or ESL taxpayers, helping clinics build capacity for effective representation, education, and advocacy.
By submitting this form, clinics demonstrate compliance with grant requirements and contribute to program evaluation. The data helps the IRS ensure that LITCs are meeting the three core prongs of the program mission:
- Representing low-income taxpayers in controversies with the IRS.
- Educating ESL taxpayers about their rights and responsibilities.
- Advocating for systemic improvements in tax administration.
For clinics operating solely as ESL education programs (without casework), certain sections of the form are omitted, streamlining the reporting process.
Who Must File IRS Form 13424-A?
All organizations that receive LITC grants from the IRS are required to file Form 13424-A. This includes:
- Accredited law, business, or accounting schools with clinical programs.
- Tax-exempt organizations under IRC Section 501(a) that provide services to low-income or ESL taxpayers.
Grant recipients must submit the form regardless of whether they offer full controversy services or focus on education-only initiatives. The Clinic Director or an authorized representative typically prepares and signs the report. Failure to file can result in penalties, such as restricted funding, grant suspension, termination, or reduced future awards.
If your organization is applying for an LITC grant for the first time, note that Form 13424-A becomes relevant only after receiving funding, as part of ongoing reporting obligations.
Filing Requirements for IRS Form 13424-A
Filing IRS Form 13424-A is integrated into the LITC program’s progress reporting cycle. Here’s a breakdown of the key requirements:
When to File?
- Interim Report: Due by July 31, 2026, covering activities from January 1, 2026, through June 30, 2026.
- Year-End Report: Due by March 31, 2027, covering the full grant year from January 1, 2026, through December 31, 2026.
Extensions may be requested in writing before the deadline for extraordinary circumstances, but late submissions are still noted as such. The form covers the grant year, aligning with the federal fiscal calendar.
How to File
Submissions must be made electronically through the LITC Grants Portal at www.LITCgrants.treasury.gov. The IRS provides annual training on using the portal, announced via the LITC Toolkit website. Paper filings are not accepted, ensuring efficient processing and data security.
Grant recipients should register with the System for Award Management (SAM) and obtain an Employer Identification Number (EIN) as prerequisites for portal access.
Estimated Time and Burden
Completing Form 13424-A typically takes about 2 hours, including gathering information and reviewing instructions, as noted under the Paperwork Reduction Act.
What Information Is Required on IRS Form 13424-A?
Form 13424-A requires comprehensive details about the clinic’s operations to provide a snapshot of its activities. Key sections include:
- General Clinic Information: Name, location, staff details, and operational overview.
- Professional Education Activities: Reports on CLE and CPE trainings offered for credit, including topics, dates, and participants. This focuses on building expertise in tax controversy resolution.
- Program Metrics: Data on services provided, such as the number of trainings for staff, volunteers, interns, or fellows. Non-credit trainings or those involving external sponsors are reported on related Form 13424-N instead.
- Exclusions for ESL-Only Programs: Sections 6-10 may be omitted if the clinic does not provide consultations or casework assistance.
All fields must be completed accurately, with responses tailored to the clinic’s specific activities. The IRS uses this data to evaluate training plans and ensure grant funds are used for reasonable, necessary expenses like attending IRS-sponsored education programs.
How to Complete and Submit IRS Form 13424-A?
To complete Form 13424-A effectively:
- Gather Documentation: Review clinic records for training details, staff information, and operational data.
- Follow Instructions: Use the guidelines in IRS Publication 3319, which provides detailed application and reporting standards. Attend IRS webinars or consult the LITC Toolkit for updates.
- Sign and Review: The Clinic Director must sign as the authorized representative.
- Submit via Portal: Upload the form as part of the interim or year-end report.
Common pitfalls include incomplete responses or failing to differentiate between credit and non-credit trainings. For the latest revisions or changes, check IRS.gov/forms for updates beyond the 2016 version.
Additional Resources for LITC Reporting
- IRS Publication 3319: The comprehensive guide to LITC grant applications and guidelines, including Form 13424-A details.
- LITC Grants Portal: For submissions and training resources.
- Publication 4134: Low Income Taxpayer Clinic List, which publicizes clinic locations.
- Taxpayer Advocate Service: Oversees the LITC program and offers support at taxpayeradvocate.irs.gov.
For the downloadable PDF of Form 13424-A, visit https://www.irs.gov/pub/irs-pdf/f13424a.pdf. Always verify the latest version on IRS.gov to ensure compliance.
Conclusion
IRS Form 13424-A plays a vital role in sustaining the Low Income Taxpayer Clinic program, ensuring accountability and continuous improvement in services for vulnerable taxpayers. By understanding its purpose and requirements, LITC grant recipients can maintain funding and enhance their impact. If you’re involved in tax assistance or advocacy, staying informed about forms like this is key to supporting fair tax administration. For personalized advice, consult the IRS or a qualified tax professional.