Printable Form 2026

IRS Form 13424-K – Low Income Taxpayer Clinic (LITC) Case Information Report

IRS Form 13424-K – Low-income taxpayers facing IRS disputes often turn to Low Income Taxpayer Clinics (LITCs) for free or low-cost help. Behind the scenes, these clinics must meet strict federal reporting requirements to keep their grants. One key document is IRS Form 13424-K, officially titled the Low Income Taxpayer Clinic (LITC) Case Information Report.

Whether you’re an LITC grantee, tax professional, or simply researching IRS grant compliance, this guide covers everything you need to know about Form 13424-K — including its purpose, who files it, key requirements, deadlines, and how it fits into LITC reporting for the 2026 grant year.

What Is IRS Form 13424-K?

IRS Form 13424-K is a standardized reporting tool used exclusively by organizations that receive LITC grants. Revised April 2016 (and still the current version as of 2026), it collects detailed statistics on controversy representation cases handled by the clinic.

Unlike public-facing tax forms, this is an internal grant-compliance document submitted through the secure LITC Grants Portal. It does not involve individual taxpayers filing anything — it helps the IRS track how clinics use federal funds to serve eligible low-income and English-as-a-second-language (ESL) taxpayers.

You can download the official blank PDF directly from the IRS here:
https://www.irs.gov/pub/irs-pdf/f13424k.pdf

Who Must File Form 13424-K?

Only LITC grantees (qualifying legal aid organizations, law school clinics, and nonprofits awarded grants under IRC § 7526) file this form.

  • New and continuing clinics submit it as part of both Interim Reports and Year-End Reports.
  • Clinics that provide only ESL education (no casework) are exempt from full completion in some sections.
  • All other grantees must report if they opened or worked on any representation cases.

The IRS uses the data to:

  • Verify compliance with grant rules
  • Measure program performance
  • Compile the annual Publication 5066 (LITC Program Report) sent to Congress

Purpose of the LITC Case Information Report

Form 13424-K ensures clinics stay true to the LITC mission: representation, education, and advocacy for low-income taxpayers. Specifically, it tracks two critical eligibility limits:

  1. 90/250 Income Guideline — At least 90% of new controversy cases opened during the reporting period must involve taxpayers whose income does not exceed 250% of the federal poverty guidelines (updated annually by HHS).
  2. Amount in Controversy Limit — Cases generally cannot exceed $50,000 per tax year (per IRC § 7463 rules for small tax cases). Exceptions must be justified.

The form helps the IRS confirm that federal matching grants (up to $100,000 per year) are used correctly and that clinics prioritize those who need help most. Data from these reports also feeds into national statistics showing millions in refunds secured and tax debts reduced for low-income families.

Key Reporting Requirements Tracked on Form 13424-K

Although the form itself contains tables and numerical fields rather than lengthy instructions, clinics must track and report:

  • Number of new cases opened vs. cases open at the start of the period
  • Cases where taxpayer income exceeds 250% of poverty (and the specific criteria used to accept them)
  • Cases exceeding the $50,000 controversy limit (with explanations required on companion Form 13424-N)
  • Proper case counting rules (e.g., joint spousal cases = 1 case; consultations are reported separately on Form 13424-A)

Clinics must use a case management system to capture income at intake, annualize seasonal earnings, and document controversies accurately. Records must be kept for at least three years.

How to Complete & Submit Form 13424-K (2026 Deadlines)?

Submission is 100% electronic via the LITC Grants Portal (litcgrants.treasury.gov). Paper copies are not accepted.

2026 Grant Year Deadlines (current as of February 2026):

  • Interim Report (covering Jan 1 – June 30, 2026): Due July 31, 2026
  • Year-End Report (covering full calendar year): Due March 31, 2027

Note: Starting with the 2026 cycle, some companion forms (like 13424-B and 13424-C) are now required only with the Year-End Report, but Form 13424-K is still required for both reporting periods if the clinic handled any cases.

Pro Tips for Accurate Filing:

  • Download the latest Publication 3319 (2026 Grant Application Package and Guidelines) for full guidance.
  • Attend the annual LITC grantee training and review the LITC Toolkit before submitting.
  • Request an extension in writing before the deadline if needed — late reports can jeopardize future funding.
  • Double-check income calculations against current HHS Poverty Guidelines (published each January).

Form 13424-K works alongside:

  • Form 13424-A — General Information Report (consultations, education activities)
  • Form 13424-B — Case Issues Report (detailed issues worked — Year-End only)
  • Form 13424-N — Program Narrative Report (explanations for exceptions)
  • Form 13424-L — Advocacy Activities (if applicable)

All are part of the comprehensive LITC reporting package.

Why Accurate LITC Reporting Matters?

Strong performance data on Form 13424-K helps clinics:

  • Secure continuation grants
  • Demonstrate impact in Publication 5066
  • Identify systemic issues for advocacy

In recent years, LITCs have helped secure over $6 million in refunds and reduce liabilities by tens of millions — all while educating thousands more taxpayers.

  • Form 13424-K PDF: https://www.irs.gov/pub/irs-pdf/f13424k.pdf
  • Publication 3319 (2026 Guidelines): Full instructions and grant rules — irs.gov
  • LITC Grants Portal & Toolkit: litcgrants.treasury.gov
  • Find an LITC near you: Publication 4134 or taxpayeradvocate.irs.gov/litc
  • Annual LITC Program Report (Pub 5066): See real-world impact stats

Final Thoughts

IRS Form 13424-K may be a behind-the-scenes compliance document, but it plays a vital role in ensuring that Low Income Taxpayer Clinics can continue delivering life-changing help to millions of Americans. For grantees, timely and accurate completion is non-negotiable for grant success.

Need help with LITC operations or reporting? Contact the LITC Program Office at [email protected] or visit the official Taxpayer Advocate Service LITC page for the latest tools and training.

Stay compliant, stay funded, and keep supporting low-income taxpayers — that’s the power of proper LITC reporting.

Last updated: February 2026. Always verify deadlines and forms directly on IRS.gov, as requirements are subject to annual updates.