IRS Form 13424-R – In the complex world of tax administration, the Internal Revenue Service (IRS) supports underserved communities through programs like the Low Income Taxpayer Clinic (LITC). These clinics provide free or low-cost assistance to low-income taxpayers and those who speak English as a second language, helping them navigate tax disputes and understand their rights. A key component of maintaining accountability in this program is IRS Form 13424-R, the Low Income Taxpayer Clinic (LITC) Program Report. This article explores what Form 13424-R is, its purpose, who needs to file it, and how it fits into the broader LITC framework. We’ll draw from official IRS resources to ensure accuracy and relevance as of early 2026.
What Is the Low Income Taxpayer Clinic (LITC) Program?
The LITC program, established under Internal Revenue Code (IRC) Section 7526, funds independent organizations to offer pro bono or nominal-fee services to eligible taxpayers. These services include representation in tax controversies with the IRS, education on taxpayer rights and responsibilities, and advocacy for systemic issues affecting low-income groups.
According to the IRS, LITCs must meet specific eligibility criteria, such as serving taxpayers whose income is at or below 250% of the federal poverty guidelines and limiting disputes to $50,000 or less per tax year. The program is administered by the Taxpayer Advocate Service (TAS) and funded through matching grants, with awards up to $200,000 per clinic annually as of grant year 2023 and beyond. In 2023, the program received $26 million in congressional funding, enabling 129 clinics to assist over 20,000 taxpayers and secure more than $10 million in refunds.
The annual LITC Program Report (Publication 5066) highlights the impact of these clinics, detailing case resolutions, educational outreach, and volunteer contributions. For organizations receiving grants, reporting is essential to demonstrate compliance and effectiveness.
Purpose of IRS Form 13424-R
IRS Form 13424-R serves as a standardized reporting tool for LITC grant recipients to document their activities and outcomes. Introduced as a new form in late 2025, it consolidates and replaces several previous reporting forms, streamlining the process for clinics. The form collects data on program operations, ensuring that funded clinics meet grant obligations and contribute to the IRS’s goals of tax fairness and integrity.
Key purposes include:
- Tracking Program Metrics: Clinics report on the number of cases handled, types of tax issues resolved (e.g., audits, collections, innocent spouse relief), and outcomes such as refunds obtained or liabilities reduced.
- Monitoring Outreach and Education: Details on workshops, consultations, and materials distributed to educate taxpayers on rights like the Earned Income Tax Credit (EITC) or filing requirements.
- Ensuring Compliance: Verifying that services are provided to qualified low-income and ESL taxpayers, with advocacy efforts focused on protecting rights without promoting non-compliance.
- Supporting Grant Renewal: The data helps the IRS evaluate clinic performance for future funding decisions.
This form is part of the “Form 13424 series,” which the IRS uses to compile aggregate statistics for the annual program report. For instance, the 2024 Program Report (covering 2023 activities) drew from these submissions to showcase how LITCs resolved controversies and conducted thousands of educational sessions.
The latest revision of Form 13424-R is dated October 2025, with a posting date of December 11, 2025, reflecting updates to align with evolving grant requirements. You can download the PDF directly from the IRS website at https://www.irs.gov/pub/irs-pdf/f13424r.pdf.
Who Must File IRS Form 13424-R?
Form 13424-R is mandatory for all organizations receiving LITC grants from the IRS. These include academic institutions, legal aid societies, and community-based nonprofits that operate LITCs. Filing is required to retain grant benefits and demonstrate adherence to program standards outlined in Publication 3319, the LITC Grant Application Package and Guidelines.
Eligibility for filing ties back to grant receipt:
- Grant Recipients: Any clinic awarded funding under IRC Section 7526 must submit reports.
- Frequency: Clinics report twice per grant year—typically a mid-year interim report and a year-end final report. The grant year runs from January 1 to December 31.
- Exemptions: Non-grant-funded clinics or individual taxpayers do not file this form.
Reports are submitted electronically through the LITC Grants Portal, as specified in grant agreements.
How to Fill Out IRS Form 13424-R
While specific field-level details are embedded in the form PDF, the structure focuses on quantitative and qualitative data from clinic operations. Based on its role as a replacement for prior forms like 13424-A (General Information Report), 13424-B (Controversy Issues Worked), and 13424-C (Advocacy Information Report), expect sections covering:
- General Clinic Information: Grant details, contact info, and overall program summary.
- Case and Controversy Data: Number of open/closed cases, issue types (e.g., EITC disputes, identity theft), and resolutions.
- Outreach and Education Activities: Counts of consultations, workshops, referrals, tax returns prepared, and volunteer hours.
- Advocacy Efforts: Descriptions of systemic advocacy, such as comments on IRS policies or collaborations with other organizations.
- Financial and Compliance Metrics: Matching fund verification and assurances of serving eligible populations.
Tips for completion:
- Use accurate data from clinic records to avoid discrepancies.
- Attach narratives if required (e.g., via companion Form 13424-N for detailed explanations).
- Review Publication 3319 for guidance on standards, including prohibitions on fee-generating cases or political advocacy.
If you’re a grant administrator, consult the TAS for technical assistance at 202-317-4700 or [email protected].
Filing Deadlines and Submission Process
- Interim Report: Due around June 30, covering January 1 to May 31 activities.
- Year-End Report: Due by March 1 of the following year, for the full grant year.
Submit via the secure LITC Grants Portal. Late or incomplete reports may jeopardize future funding. The IRS emphasizes electronic filing to reduce burden and improve data accuracy.
Related Forms and Publications
Form 13424-R integrates elements from discontinued forms, but related documents include:
- Form 13424-N: Low Income Taxpayer Clinic (LITC) Program Narrative Report, for supplemental explanations.
- Publication 3319: Comprehensive guide to grant applications and operating standards.
- Publication 5066: Annual LITC Program Report, summarizing aggregate data from Form 13424 submissions.
- Publication 4134: List of active LITCs, useful for taxpayers seeking help.
For grant applications, use Form 13424-M (Application Narrative) during open periods.
Conclusion
IRS Form 13424-R plays a vital role in sustaining the LITC program by ensuring transparency and effectiveness in serving vulnerable taxpayers. By filing this report, clinics not only comply with grant terms but also contribute to a stronger tax system. If your organization operates an LITC, staying current with revisions—like the October 2025 update—is crucial. For the most up-to-date information, visit IRS.gov or contact the TAS.
Frequently Asked Questions (FAQs)
What happens if an LITC fails to file Form 13424-R?
Non-compliance could result in grant suspension or denial of future awards, as reporting is a condition for retaining benefits.
Is Form 13424-R available in languages other than English?
The form is primarily in English, but LITCs often provide multilingual support for their clients.
How does Form 13424-R differ from previous forms?
It replaces multiple forms (e.g., 13424-A, 13424-B, 13424-C) to reduce administrative burden on clinics.
Can individuals file Form 13424-R?
No, it’s exclusively for LITC grant recipients. Taxpayers seeking help should contact a local clinic via Publication 4134.
Where can I find more about LITC grants?
Check Publication 3319 or the TAS website for application details and funding announcements.