Printable Form 2026

IRS Form 13424-M – Low Income Taxpayer Clinic (LITC) Application Narrative

IRS Form 13424-M – Are you a nonprofit, law school, or community organization seeking federal funding to help low-income and English-as-a-Second-Language (ESL) taxpayers resolve IRS disputes, understand their rights, and navigate tax issues? If so, IRS Form 13424-M — officially titled Low Income Taxpayer Clinic (LITC) Application Narrative — is a critical part of your LITC grant application.

This comprehensive guide, drawn directly from the official IRS Publication 3319 (Rev. 5-2025), the May 2025 Reminders and Tips document, and the LITC Grants portal, explains exactly what Form 13424-M is, who must complete it, how to fill it out successfully, and how it factors into scoring. All information is current as of February 2026 from irs.gov and taxpayeradvocate.irs.gov sources.

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

The IRS LITC program, administered by the Taxpayer Advocate Service, awards matching grants (up to $200,000 per year) to independent organizations that:

  • Represent low-income taxpayers (generally ≤250% of federal poverty guidelines, with 90% of cases meeting the “90/250” rule) in IRS controversies (audits, appeals, collections, etc.).
  • Educate low-income and ESL taxpayers about their rights and responsibilities.
  • Advocate for systemic changes affecting these groups.

Grants require a dollar-for-dollar non-federal match and support clinics that operate independently of the IRS. For the 2026 grant year (January 1–December 31, 2026), approximately $28 million was available, with priority given to underserved states.

What Is IRS Form 13424-M?

Form 13424-M is the narrative template that accompanies other application documents (Standard Form 424, Form 13424, and Form 13424-J). It tells the IRS:

  • Your organization’s background and experience.
  • Your detailed Program Performance Plan for delivering high-quality services.
  • Your compliance with civil rights requirements.

The form has remained substantively the same since its March 2019 revision, but applicants must follow the updated instructions in Publication 3319 (Rev. 5-2025) and the May 2025 “Reminders and Tips for Completing Form 13424-M.”

Download the current form here: IRS Form 13424-M PDF.
Full instructions: Publication 3319 (Rev. 5-2025).

Who Must Submit Form 13424-M?

  • New applicants — Full responses to all sections.
  • Continuation (returning) applicants — Only substantial changes to the program plan, updated numerical goals, and Civil Rights Review.

All applicants submit electronically through the LITC Grants Portal (requires ID.me account).

Structure of Form 13424-M: Three Main Sections

The form is divided into clearly numbered sections. Every field requires a response (no “N/A” for Civil Rights questions).

1. Background Information

I. Experience

  • Describe your organization’s LITC experience (or similar services to low-income/ESL taxpayers: representation, education, advocacy). Include languages served, numbers reached, and geographic coverage.
  • List affiliations (schools, government, charities).
  • Detail supervision of staff/students/volunteers and technical assistance provided.
  • Describe community networking experience.
    ESL Education Program applicants: Emphasize ESL education experience and existing partnerships.

II. Financial Responsibility

  • Accounting procedures, separation of LITC funds (especially if you also run VITA/TCE), audit plans, and internal controls.
  • Qualifications of the Qualified Business Administrator (QBA).
  • Upload most recent financial statements (audited preferred; explain if unavailable).

2. Program Performance Plan

This 80% weighted section is the heart of your application.

I. Program Staff

  • Qualifications of the Qualified Tax Expert (QTE) and Clinic Director (separate responses; cite tax expertise, licenses, experience).
  • Other staff, students (number per semester, supervision plan, special appearance authorization), and authorized representatives (attorneys, CPAs, EAs; Tax Court bar numbers).
  • Time-tracking method and percentage of time devoted to LITC activities.

II. Taxpayer Services

  • Range of services, intake/assignment procedures, eligibility verification (90/250 income, controversy limits).
  • Education topics, outreach methods, and ESL-specific plans.
  • Geographic coverage with demographic data (cite U.S. Census or local sources).

III. Clinic Operations

  • Service tracking systems, confidentiality procedures, publicity/outreach plan, operating hours/days, fee policy (if any).

IV. Volunteers

  • Pro bono panel recruitment, case assignment/monitoring, time-tracking (differentiate activities).

V. Training and Resources

  • Training for staff/volunteers on Pub 3319 and legal requirements; CPE plans; tax library/resources.

VI. Program Monitoring, Evaluation, and Reporting

  • How you will measure success (short- and long-term goals), use client data for improvement, and track satisfaction.

VII. Program Numerical Goals
Provide realistic, annual targets for:

  1. New representation cases
  2. Consultations with low-income/ESL taxpayers
  3. Educational activities
  4. Taxpayers reached through education

Goals must align with staffing, experience, and funding requested.

3. Civil Rights Review

Mandatory annual information:

  • Active lawsuits/complaints alleging discrimination.
  • Other federal financial assistance.
  • Civil rights compliance reviews in the last three years.
    Key requirement: Explicitly address services for Limited English Proficiency (LEP) individuals and reasonable accommodations for disabilities. “Not applicable” is unacceptable.

How the IRS Scores Form 13424-M?

Independent ranking panels score applications out of 100%:

  • Background Information/Experience: 10%
  • Financial Responsibility: 10%
  • Program Performance Plan & Coverage: 80% (staff qualifications, services comprehensiveness, outreach, confidentiality, evaluation, numerical goals, etc.)

Scores below 50% typically do not advance. Continuation requests undergo additional risk assessment based on past performance.

Common Mistakes to Avoid (from Official May 2025 Reminders)

  • Leaving fields blank or using “N/A” in Civil Rights Review.
  • Repeating information across sections.
  • Failing to cite demographic sources.
  • Unrealistic numerical goals not supported by staffing or history.
  • Ignoring ESL-specific instructions for education-only applicants.
  • Not separating responses for QTE vs. Clinic Director when one person fills both roles.

Pro Tips for a Winning LITC Application Narrative

  • Be specific, concise, and evidence-based — quantify everything (numbers served, hours, partnerships).
  • New applicants: Highlight existing community partnerships for rapid startup.
  • Use the exact numbering from the form; internal references are allowed.
  • Review the May 2025 Reminders PDF before finalizing.
  • Attend IRS webinars (recordings often available on the LITC Grants page).
  • Ensure consistency with Form 13424-J (budget) and Form 13424 (key personnel).

Official Resources (All Trusted IRS Links)

Ready to Apply?

The next full grant cycle (for 2027 funding) typically opens in May with a July deadline. Start preparing now by reviewing Publication 3319 and registering in SAM.gov and the LITC Grants Portal.

A strong, well-organized Form 13424-M can make the difference between funding approval and rejection. Follow the official IRS guidance verbatim, back every claim with specifics, and you’ll position your organization to deliver vital tax assistance to those who need it most.

For the most current details, always check the official LITC Grants page, as requirements can receive minor updates each cycle. Good luck with your application!