IRS Form 13424-Q – In the realm of tax assistance for low-income individuals, the Internal Revenue Service (IRS) supports programs like Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs). These initiatives help ensure that underserved taxpayers receive fair representation in disputes with the IRS. A key component for involving students and recent law graduates in these programs is IRS Form 13424-Q, the LITC or STCP Student and Law Graduate Information Chart. This form plays a crucial role in obtaining special permissions for supervised practice before the IRS.
If you’re involved in an LITC or STCP—whether as a clinic administrator, supervisor, student, or law graduate—this guide will walk you through everything you need to know about Form 13424-Q. We’ll cover its purpose, eligibility requirements, how to complete it, submission process, and more, drawing from official IRS resources to provide accurate, up-to-date information.
What Is IRS Form 13424-Q?
IRS Form 13424-Q is an informational chart specifically designed for students and law graduates participating in LITCs or STCPs. It collects essential details about the individual’s background, education, and qualifications to support requests for special appearance authorizations. These authorizations allow eligible students and law graduates to represent low-income taxpayers in IRS controversies under strict supervision.
The form is part of a broader effort under Internal Revenue Code (IRC) Section 7526, which funds LITCs to provide free or nominal-fee services to low-income and English as a second language (ESL) taxpayers. By enabling student involvement, Form 13424-Q helps expand access to tax representation while giving participants hands-on experience in tax law.
Released in its current version in September 2021, the form remains relevant as of 2026, with no major updates noted in recent IRS publications. It’s a fillable PDF available directly from the IRS website, making it easy to complete digitally.
Purpose of Form 13424-Q
The primary purpose of IRS Form 13424-Q is to facilitate special appearance authorizations for students and law graduates. Under Treasury Regulations (31 CFR § 10.7(d)), the IRS can grant limited practice rights to non-licensed individuals in specific contexts, such as LITCs.
In LITCs and STCPs:
- Students and law graduates can assist with tax disputes, audits, appeals, collections, and U.S. Tax Court cases.
- They must work under the direct supervision of a qualified representative, such as an attorney, certified public accountant (CPA), or enrolled agent (EA).
- The form provides the IRS with verification of the applicant’s status, ensuring compliance with program rules.
Without this authorization, students and graduates cannot legally represent taxpayers before the IRS. The form is submitted alongside Form 13424-P (Application for Special Appearance Authorization) and a supporting letter to the LITC Program Office.
This process aligns with the IRS’s mission to promote fairness in the tax system by increasing pro bono representation for low-income taxpayers, as outlined in Publication 3319, the LITC Grant Application Package and Guidelines.
Who Needs to File IRS Form 13424-Q?
Not everyone in an LITC or STCP requires this form—it’s specifically for those seeking to represent taxpayers. Eligibility criteria include:
For Students
- Must be enrolled in an accredited law, business, or accounting program.
- Participation is limited to supervised activities within an LITC or STCP.
For Law Graduates
- Must have graduated from law school in 2022 or later (adjusted for current year; check IRS guidelines for the exact cutoff).
- Not yet admitted to the bar of any U.S. state, territory, possession, commonwealth, or the District of Columbia.
- Exclusions apply if the individual has been denied the opportunity to sit for the bar exam or admission due to character, fitness, or moral qualifications.
Clinics must ensure that all representations adhere to the “90/250 rule”: At least 90% of represented taxpayers must have incomes at or below 250% of the federal poverty guidelines, and the controversy amount generally cannot exceed $50,000 per tax year (per IRC § 7463).
Supervisors (qualified representatives) do not file this form but must oversee all activities and co-sign documents like Form 2848 (Power of Attorney and Declaration of Representative).
How to Fill Out IRS Form 13424-Q: Step-by-Step?
Form 13424-Q is a straightforward chart that captures personal, educational, and program-related details. While the exact fields aren’t always detailed in summaries, based on IRS descriptions, it includes sections for:
- Applicant Information: Full name, contact details (phone, email, address), and identification (e.g., student ID or similar).
- Educational Background: School name, program type (law, business, or accounting), enrollment status for students, or graduation date and degree for law graduates.
- Clinic Affiliation: Name of the LITC or STCP, supervisor’s name and qualifications, and clinic contact information.
- Certifications and Declarations: Checkboxes or statements confirming eligibility, understanding of supervision requirements, and compliance with ethical rules (e.g., ABA Model Rules on conflicts of interest).
- Signatures: Signed by the applicant and possibly the supervisor, with dates.
Key tips for completion:
- Use the fillable PDF from the IRS site (https://www.irs.gov/pub/irs-pdf/f13424q.pdf) to avoid errors.
- Be accurate and complete—omissions can delay authorization.
- Attach any required supporting documents, such as proof of enrollment or graduation.
- Review for privacy: The form includes a Privacy Act Statement, noting that information is used for authorization purposes and may be shared as needed under law.
The Paperwork Reduction Act Notice estimates the time to complete the form at about 30 minutes, including reading instructions.
If you’re unsure about any section, consult Publication 3319 or contact the LITC Program Office at [email protected] or 202-317-4700.
Required Documentation and Submission Process
To submit Form 13424-Q:
- Pair it with Form 13424-P and a cover letter explaining the request.
- Fax the package to the LITC Program Office at 877-477-3520.
- For online submissions, use the LITC Toolkit website for special instructions.
Once approved, you’ll receive a special appearance authorization letter. This must be included with any Form 2848 submitted to the IRS. The authorization expires 130 days from the date the taxpayer signs Form 2848, so plan accordingly.
If substituting representatives, submit a revised Form 2848 signed by the supervisor.
Supervision and Ethical Guidelines
Direct supervision is non-negotiable. Supervisors must be authorized practitioners and ensure all work meets ethical standards, including ABA Model Rule 1.7 on conflicts (e.g., disclosing potential IRS employment). Clinics should follow court or agency procedural rules.
Benefits of Participating in LITCs or STCPs via Form 13424-Q
For students and graduates:
- Gain practical tax law experience.
- Contribute to community service by aiding low-income taxpayers.
For clinics:
- Expand capacity to handle more cases.
- Align with IRS goals for broader coverage in underserved areas.
In 2022, LITCs represented over 20,000 taxpayers and secured millions in refunds, highlighting the program’s impact.
Common Questions About IRS Form 13424-Q (FAQs)
Is Form 13424-Q required for all LITC volunteers?
No, only for those seeking to represent taxpayers before the IRS.
What if I’m denied authorization?
Review eligibility exclusions and reapply if corrections are possible. Contact the LITC Program Office for guidance.
Can I charge fees for representation?
LITCs can only charge nominal fees or reimburse actual costs—no hourly rates.
Where can I find the latest version?
Download from IRS.gov or check Publication 4134 for LITC lists.
Final Thoughts
IRS Form 13424-Q is a vital tool for bridging educational opportunities with real-world tax assistance, empowering students and law graduates to make a difference in low-income communities. By following the guidelines in this article, you can navigate the process smoothly and contribute to a fairer tax system. For the most current advice, always refer to official IRS sources like Publication 3319. If your clinic is applying for grants, ensure all forms align with the latest requirements to maximize funding and impact.