IRS Form 13424-F – In the world of tax assistance, volunteers and pro bono professionals play a crucial role in helping low-income taxpayers navigate complex IRS matters. One essential tool for tracking these efforts is IRS Form 13424-F, also known as the Volunteer / Pro Bono Time Reporting form. This document ensures that Low Income Taxpayer Clinics (LITCs) comply with federal requirements by accurately recording volunteer hours. Whether you’re a volunteer, clinic administrator, or simply curious about tax volunteer programs, this SEO-optimized guide will break down everything you need to know about Form 13424-F, including its purpose, how to fill it out, and where to find it.
What Is IRS Form 13424-F?
IRS Form 13424-F is a specialized reporting tool designed to document the time spent by volunteers and pro bono members on activities related to resolving client tax issues. It is primarily used by Low Income Taxpayer Clinics (LITCs), which are organizations funded by the IRS to provide free or low-cost assistance to low-income and English-as-a-second-language (ESL) taxpayers. The form helps clinics track volunteer contributions in compliance with Office of Management and Budget (OMB) Circular A-110, which mandates the monitoring of volunteer time for grant-funded programs.
Released in April 2010, the form remains the standard for reporting volunteer hours in LITC activities. It’s a simple, one-page PDF that captures essential details without overwhelming paperwork. By using this form, clinics can demonstrate the value of volunteer efforts, which may include consulting with clients, representing them before the IRS, or conducting research.
Who Needs to Use Form 13424-F?
This form is not for individual taxpayers filing their returns—it’s specifically for volunteers and pro bono professionals affiliated with LITCs. If you’re volunteering at a tax clinic, such as those operated by legal aid societies or nonprofit organizations, you’ll likely need to complete Form 13424-F to report your time. Clinic administrators use these reports to compile annual summaries for IRS grants and to ensure accountability.
Key users include:
- Attorneys and tax professionals providing pro bono services.
- Students and interns in tax law programs.
- Certified public accountants (CPAs) volunteering for community tax help.
- LITC staff overseeing volunteer programs.
Organizations like the Maryland Volunteer Lawyers Service (MVLS) provide resources, including Form 13424-F, to streamline reporting for their volunteers. If your clinic receives IRS funding, tracking volunteer hours with this form is mandatory to maintain compliance and eligibility for future grants.
Step-by-Step Instructions for Filling Out Form 13424-F
Filling out IRS Form 13424-F is straightforward, but accuracy is key to ensure proper reporting. Here’s a step-by-step guide based on the official form:
- Volunteer’s Name: Enter your full name at the top of the form.
- Activity Date: Record the date of the volunteer activity in MM/DD/YYYY format.
- Case ID (if applicable): If the time relates to a specific client case, include the unique identifier provided by the clinic.
- Activities and Time Reporting: Report time in hours (use decimals for partial hours, e.g., 0.5 for 30 minutes) across various categories. These include:
- Consult with client
- Represent before the IRS (e.g., meetings or phone calls)
- Represent in Court
- Court Filing
- Prepare IRS Appeal
- Research
- Translation
- Outreach
- Clerical assistance
- Return Prep (tax return preparation)
- Intake
- Education
For example, if you spent 2 hours on research and 0.5 hours on client consultation on March 14, 2010, for Case ID 02345BA, you’d enter those details accordingly.
- Totals: Calculate and enter the total hours at the bottom of the activities section.
The form does not specify reporting periods, but clinics typically collect these on a monthly or quarterly basis to align with grant reporting cycles. Always submit the completed form to your LITC coordinator—do not send it directly to the IRS unless instructed.
For a visual example, download the official PDF from the IRS website: https://www.irs.gov/pub/irs-pdf/f13424f.pdf.
Why Is Volunteer Time Reporting Important?
Tracking volunteer hours with Form 13424-F isn’t just a bureaucratic requirement—it’s vital for sustaining LITC programs. These reports help clinics quantify the impact of volunteers, which can influence funding decisions from the IRS. In 2025, LITCs assisted thousands of taxpayers, and accurate time reporting ensures these services continue.
Additionally, volunteers may benefit personally. While pro bono hours don’t directly affect your taxes, they can count toward continuing education credits for professionals like attorneys or CPAs. Some legal management systems, such as LegalServer, integrate Form 13424-F data to automate reporting and avoid double-counting volunteers.
Common Mistakes to Avoid When Using Form 13424-F?
To ensure your report is accurate:
- Use hours, not minutes: Convert all time to decimal hours.
- Be specific with activities: Don’t lump everything under one category—break it down for better tracking.
- Keep records: Maintain personal logs in case of audits.
- Check for updates: Although the form dates back to 2010, confirm with your clinic if a revised version is available.
If you’re unsure, consult IRS Publication 3319, which provides guidance on LITC grants and reporting.
Where to Download and Submit IRS Form 13424-F?
The latest version of Form 13424-F is available for free download from the official IRS website. Simply visit irs.gov/forms-pubs and search for “Form 13424-F.” Once completed, submit it to your LITC administrator, who will incorporate it into broader reports like Form 13424 (Low Income Taxpayer Clinic Advocacy Report) or timeslip summaries.
For more resources, check out third-party guides from trusted sites like Accountably or TemplateRoller, but always cross-reference with IRS sources.
Conclusion: Empowering Tax Assistance Through Proper Reporting
IRS Form 13424-F is a small but mighty tool in the fight for equitable tax representation. By diligently reporting volunteer and pro bono time, you contribute to the sustainability of LITCs and help ensure that underserved communities receive the support they need. If you’re interested in volunteering, contact your local LITC today—your time could make a real difference.
Remember, tax laws can change, so stay informed through official IRS channels. For personalized advice, consult a tax professional.