If you have ever lived that stress, this guide is for you. You will get a plain-English walkthrough of IRS Form 13424-A, the Low Income Taxpayer Clinic General Information Report, along with checklists, examples, and the mistakes I see most often.
The goal here is simple, help you file a clean, accurate Form 13424-A on the first pass so your grant reporting stays on schedule and your team’s time goes back to client work.
Form 13424-A is still the current LITC General Information Report, and the latest revision on IRS.gov shows Rev. April 2016. It sits in the LITC family of forms under OMB Control Number 1545-1648. Use the IRS-hosted PDF so you avoid outdated templates.
Key Takeaways
- Form 13424-A is the LITC General Information Report used by clinics to document structure, services, client eligibility, staffing, funding, and program outcomes for the LITC grant. It remains listed as Rev. April 2016 on IRS.gov.
- The LITC program sits under OMB Control Number 1545-1648 with related forms, reports, and narratives referenced in Publication 3319 and the grants materials.
- Expect to report accurate identifiers, EIN, contacts, fiscal dates, program year, funding, case metrics, and outreach statistics. Keep data aligned to internal records and prior filings.
- Follow the embedded instructions in the April 2016 PDF. In that revision, key “how to submit” guidance appears mid document, often referenced as page 3.
- Clinics generally screen for income at or below 250 percent of federal poverty guidelines and assist ESL taxpayers, consistent with LITC program guidance.
What Is Form 13424-A and Who Needs It?
Form 13424-A is the five page, fillable General Information Report for the IRS Low Income Taxpayer Clinic program. You use it to show how your clinic is structured, what services you deliver, how you determine client eligibility, and what outcomes you achieved. In short, it is the program snapshot LITC needs for oversight and grants administration. As of this writing, the form still shows Rev. April 2016 on the IRS forms index.
Who files it, nonprofits and law school clinics that operate recognized LITCs, plus other eligible organizations participating in the LITC grant program. If you run an LITC or you are maintaining grant support, you will complete 13424-A with the rest of your LITC package as required by OMB 1545-1648.
A quick refresher on the program, LITCs represent low income and ESL taxpayers in disputes with the IRS, including audits, appeals, and collections, and they provide education and outreach. Clinics are independent of the IRS, even though they receive partial funding. Many clinics screen at 250 percent of federal poverty guidelines and typically focus on controversies with less than 50,000 in dispute.
Do You Qualify, and When Should You File?
First, confirm you are operating as an LITC that serves low income or ESL taxpayers through representation or education. Check your current year income screening policy and make sure it aligns with LITC guidance, most clinics use the 250 percent standard. Then, align your filing with the LITC annual reporting cycle and the grants portal schedule set by the LITC Program Office. New and continuing grantees coordinate through Publication 3319 and the LITC grants portal, which uses ID.me to verify users.
If you are new to LITC reporting, build your calendar backward from the due date. Start gathering case counts, outreach numbers, staffing, demographics, and funding totals well before the deadline so you can reconcile everything against your internal systems.
Eligibility Requirements
You are in scope if you deliver controversy services, audits, collections, appeals, or litigation, or if you provide taxpayer education for low income or ESL individuals. Clinics generally screen for income near 250 percent of federal poverty guidelines and follow program rules for grant recognition and reporting. If that describes your operation, you should be completing the General Information Report each cycle to maintain compliance.
Ideal Filing Timeline
- Confirm clinic eligibility and services early in the cycle.
- Map your internal reporting dates to the LITC calendar and the grants portal.
- Pull identifiers, prior year EIN and fiscal dates, and contact info, and reconcile them to your board records.
- Begin monthly rolling tallies for case metrics and outreach so year end is a compile, not a scramble.
- If the grants portal or instructions change, follow the LITC Program Office and Publication 3319 guidance.
I have seen clinics save days by assigning one owner for identifiers and one owner for case data. Two owners, fewer mismatches, faster filing.
Documents and Data You Will Need
Get these lined up before you open the PDF.
- Clinic identifiers, legal name, EIN, physical and mailing addresses.
- Primary contact, name, title, phone, and email that will be reachable during review.
- Program year and fiscal dates, make sure they match prior filings.
- Funding details, current grant number, award amount, match and in kind support, and any non IRS sources cited in Publication 3319 guidance.
- Program activity, case counts by issue category, representation versus education, and outreach events.
- Staffing, attorneys, enrolled agents, accredited reps, students, volunteers, plus service languages and hours.
- Supporting materials, signed certification page, proof of eligibility screening policy, redacted eligibility examples, staff qualifications, and any referenced notices or dockets if you cite them in your stats.
Quick Prep Table
| Section | What to Prepare | Why it Matters |
| Identification | Legal name, EIN, addresses, primary contact | Precise matching reduces IRS follow up |
| Program Status | New or continuing, program year, fiscal dates | Confirms correct cycle and continuity |
| Staffing | Counts by role, service languages, hours | Supports capacity, education, and coverage |
| Case Metrics | Clients by issue and population | Substantiates mission and outcomes |
| Funding | Grant number, award, match, non IRS sources | Ties to OMB 1545-1648 package items |
| Certification | Signature, date, and title | Required to validate the report |
How to Complete Form 13424-A, Step by Step
Open the current IRS PDF for Form 13424-A. Complete it electronically to reduce clerical errors. The IRS listing confirms the latest revision as April 2016, use that version unless IRS updates the file.
- Identification, copy your clinic’s legal name exactly as registered, then enter EIN, addresses, and the primary contact. Use the same formatting as prior years to avoid system mismatches.
- Program year and status, mark new or continuing clinic, enter fiscal begin and end dates, and ensure they match your grant records.
- Staffing, list personnel and volunteers by role, and capture hours for representation, education, and outreach.
- Services snapshot, describe representation and education activities, and note languages served.
- Case and outreach metrics, tally clients by issue type and population, and summarize outreach sessions and attendance.
- Funding, enter IRS grant amount, match and in kind contributions, and any non IRS sources.
- Attachments, prepare the signed certification, staff qualifications, and examples of eligibility documentation, redacted.
- Internal verification, cross check EIN, fiscal dates, and grant numbers against prior-year filings.
- Finalize, lock the PDF or export a clean copy for your records.
- Submit, follow the instructions in the form and the LITC Program Office guidance for where and how to submit, commonly through the grants portal schedule tied to Publication 3319. In the April 2016 PDF, key submission instructions appear mid document, often referenced as page 3.
Pro Tip, Build a One-Page “Stats Source Map”
I ask clinics to create a simple source map that answers one question, where does each number come from. For example, staffing comes from HR rosters dated June 30, case counts come from your case management system filtered by “Closed in Program Year,” outreach comes from event logs. When a reviewer asks for backup, you have it in one place.
Download and Submit Form 13424-A
- Download the current Form 13424-A directly from IRS.gov, confirm you see Rev. April 2016.
- Follow the embedded instructions, including the submission section, and the active LITC grants guidance in Publication 3319 and the LITC Grants portal resources.
- Keep a finalized copy, store it with your grant file, and record who submitted and when.
Note, the LITC Program Office regularly communicates deadlines and the annual grantee conference schedule through IRM and program channels. Plan your reporting and training around that calendar so you are not compressing year end work. The IRM notes that the Annual LITC Grantee Conference is generally the first full week of December, after grantees are selected.
Small habit, big payoff, name your file with year, form, and version, for example, 2026_Form-13424-A_Final_ClinicName.pdf.
Common Mistakes and How to Avoid Them
Incomplete Applicant Details
The fastest way to trigger a hold is inconsistent identifiers, especially EINs, fiscal dates, and contacts. Enter the full legal name as registered, the nine digit EIN, the complete mailing address, and a primary contact who will answer review emails. Match fiscal dates to the prior filing unless your board changed them, then document the change in your records. This simple alignment saves weeks.
Missing Supporting Documents
Do not reference attachments you forget to include. Tie every claim in the report to a piece of evidence.
| Requirement | Good Evidence |
| Signed certification | Executed certification page with date and title |
| Client eligibility | Redacted intake or income verification consistent with clinic policy |
| Case notices | Redacted IRS or court correspondence if cited in metrics |
| Funding | Grant award letters, bank statements, or budget spreadsheets tied to Publication 3319 categories |
| Staff credentials | Current bar cards, licenses, or CVs, as applicable |
Create a pre submission checklist, then have a second reviewer confirm every attachment is present.
Wrong PDF Version
If you grabbed a form from a third party site, check the footer for Rev. April 2016 and cross check against the IRS index entry. If the dates do not match, download the IRS copy. The IRS forms index lists 13424-A as Rev. April 2016, which is the version you should use unless the IRS updates it.
“We Will Fix It In Review”
Review bottlenecks are why clean workpapers matter. If your internal workpapers are inconsistent or poorly named, reviewers will burn time searching for context, which creates rework. Standardize names, embed brief notes explaining totals and special cases, and use one convention across teams. That discipline is what keeps your partner time focused on strategy, not detective work.
FAQs
What is the LITC Annual Grantee Conference and when is it held?
It is the program’s national meeting with training and updates for grantees. Per the Internal Revenue Manual, it is generally held after grantees are selected and usually the first full week of December. Expect new grantee training and program sessions coordinated by the LITC Operations group. Always follow the current year notice from the Program Office.
What is Section 24 of the Internal Revenue Code?
Section 24 covers the Child Tax Credit, not child and dependent care. If you are writing about child and dependent care, that is Section 21 and is claimed on Form 2441. For current code text, see Section 24, and for care expenses, see Section 21 and the Form 2441 instructions.
What is Form 15111?
Form 15111 is an Earned Income Credit worksheet used with IRS CP09 notices when the IRS believes you might qualify for EIC but you did not claim it. It is not an LITC grant form. If you received CP27, the related worksheet is Form 15112.
What income level do clinics generally use for eligibility?
LITC guidance commonly references 250 percent of federal poverty guidelines for representation, with clinics retaining final discretion. Always check the current TAS LITC guidance for the year you are reporting.
Can we submit Form 13424-A electronically?
Follow the directions in the form and in the LITC grants portal communications. The Program Office uses the portal for applications and reporting, and it requires identity verification through ID.me. Monitor Publication 3319 and the LITC Grants page for the current process and deadlines.
Compliance, Controls, and Version Hygiene
- Source of truth, keep the IRS PDF of Form 13424-A and the year’s Publication 3319 in your grant folder.
- Single owner for identifiers, one person is responsible for EIN, fiscal dates, and contacts.
- Single owner for data, one person pulls case metrics from your case system with a saved filter.
- Controls, use a two person review, one checks content, one checks attachments.
- Retention, store your final PDF and all evidence in a locked folder with access logs.
A quick note on training, the IRM indicates the Program Office supports grantees through webinars, calls, and the Annual Grantee Conference. Use those touchpoints to validate your process before crunch time.
Step-by-Step Completion Checklist
- Check version, confirm Form 13424-A shows Rev. April 2016 on the IRS site.
- Confirm eligibility, services to low income and ESL taxpayers, controversies and outreach.
- Gather identifiers, legal name, EIN, addresses, primary contact.
- Align fiscal dates and grant numbers with last year’s submission.
- Compile staffing by role, attorneys, EAs, students, volunteers, plus languages and hours.
- Compile metrics, clients by issue, population, and outreach counts.
- Compile funding, IRS award, match, in kind, and other sources consistent with Publication 3319.
- Prepare attachments, signed certification, redacted eligibility examples, credentials, and any referenced notices.
- Complete the PDF electronically, keep field formatting consistent.
- Submit per the form instructions and the grants portal guidance, then archive your final copy.
Simple Story, Why Accuracy Beats Speed
A clinic once tried to close the report in a single afternoon. They finished fast, but they missed that their fiscal year shifted after a board vote, and the EIN field carried an extra space from a copy paste. The reviewer flagged both, which meant new signatures, new exports, and a week of delay. The fix was easy, a 20 minute pre flight check with a two person review. Your future self will thank you.
Where Accountably Fits, If You Run a Firm That Supports Clinics
If your CPA firm or accounting team supports nonprofit clinics behind the scenes, disciplined workflow is the difference between smooth filings and long review loops. This is where a structured offshore delivery model can help, when it is built with SOPs, standardized workpapers, layered reviews, and clear SLAs. That combination protects quality, speeds reviews, and keeps your leaders out of endless edit cycles.
Accountably integrates trained, U.S. led offshore teams into existing firm systems, QuickBooks, Xero, Thomson Reuters, and more, with SOP driven execution, structured workpapers, and multi layer review so you retain control while you scale. If you support clinics, that means faster reconciliations, cleaner evidence packets, and fewer last minute surprises. Use it where it adds value, never as a shortcut.