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The number that quietly governs Form 13424-B is not on the form at all. Its total has to be greater than or equal to the case count on Form 13424-K, line 1C, so the two reports reconcile before either goes in. Get that wrong and a reviewer notices before you do.
Form 13424-B is the LITC Case Issues Report, filed by every grantee twice per grant year, with the Interim covering January 1 through June 30 and the Year-End covering the full year through December 31. It tallies issues across 62 numbered lines grouped into 7 categories, from Income through Collection, where Line 62 captures levies including the Federal Payment Levy Program. The April 2016 revision remains current.
Key Takeaways
- Form 13424-B, Low Income Taxpayer Clinic (LITC) Case Issues Report (Rev. 4-2016), is a grant-reporting form filed by LITC clinics, not a taxpayer return. It is administered by the Taxpayer Advocate Service under OMB Control No. 1545-1648, Catalog Number 53041F.
- The form tallies case issues worked across 62 numbered lines grouped into 7 categories: Income (lines 1-14), Deductions (lines 15-27), Credits (lines 28-34), Status (lines 35-44), Tax/Refund/Return/Statute of Limitations (lines 45-52), Penalty and Addition to Tax (lines 53-56), and Collection (lines 57-62).
- Clinics report twice per grant year: an Interim Report covering January 1 through June 30, and a Year-End Report covering the full grant year, January 1 through December 31.
- Line 62 is "Levies (Including Federal Payment Levy Program)," the last of the Collection lines, so FPLP and Social Security benefit levy disputes are reported there rather than on a separate line. A "Total Case Issues Worked" line adds lines 1 through 62, and because one case can carry several issues, you count each distinct issue rather than each taxpayer.
- The total here should be greater than or equal to the case count reported on Form 13424-K, line 1C, so reconcile the two before you submit.
- For the Paperwork Reduction Act notice and full reporting instructions, see Publication 3319, the LITC Grant Application Package and program guidance.
What is Form 13424-B and who actually needs it?
Form 13424-B is the Low Income Taxpayer Clinic Case Issues Report. It captures the number of client matters your clinic worked by issue category, for either an interim window (January 1 through June 30) or the full grant year (January 1 through December 31 – the Year-End Report covers the entire grant year, not just the second half). You will see categories such as income, deductions, credits, filing or status, refunds or returns or statute of limitations, penalties, and collection. Clinics use 13424-B so the program office can monitor activity consistently across grantees.
Who needs it depends on your current reporting packet. In 2025 the IRS added Form 13424-R, Low Income Taxpayer Clinic Program Report. The Federal Register notice states that 13424-R replaces Forms 13424-A, 13424-B, 13424-C, 13424-K, and 13424-N, which means many clinics will complete 13424-R instead of 13424-B going forward. That said, the 13424-B PDF remains posted on IRS.gov, so some clinics may still reference it for historical reconciliation or transitional needs. Verify your form list in GrantSolutions and your Notice of Award before you start.
A quick note on authority and versions. Form 13424-B falls under OMB Control No. 1545-1648. OMB approved an extension without change in 2022 and then a revision in 2025, which is when 13424-R arrived and several legacy forms were marked removed from the collection. Publication 3319 was also refreshed in 2025. Use these dates to sanity-check what your clinic is expected to file for the current year.
Do you need 13424-B or the LITC Grant Application?
If you are an active, certified LITC, you need to submit program reports for monitoring, which historically included 13424-B, and now, for most clinics, includes 13424-R. If you are applying for funding for a future period, you need the LITC Grant Application Package, Publication 3319, not 13424-B. When in doubt, open GrantSolutions, check your due tasks, and confirm with your Advocacy Analyst.
When to file, Interim versus Year-End
Most clinics file twice per cycle. The IRS Internal Revenue Manual notes two anchor dates, an Interim Report due on or about July 30 of the grant year and a Year-End Report due on or about March 30 of the following year. If the 30th falls on a weekend or federal holiday, the due date moves to the next business day. Reports are submitted through GrantSolutions.gov. Mark these dates on your team calendar early, then work backward to schedule internal reviews.
Quick comparison, which period are you reporting?
| Report Type | What you select | Date window to enter | What your numbers should reflect |
| Interim | “Interim Report” | Exact start and end dates for the mid-year window | Period-only counts, not cumulative |
| Year-End | “Year-End Report” | Full grant-year dates | Cumulative totals that reconcile to any interim submission |
These settings help the program office separate partial-year snapshots from your year-end picture, which protects data integrity and speeds validation.
How to prepare your data with less stress
The easiest way to keep reports accurate is to standardize inputs long before the due date. Use a shared data dictionary, define each issue category in plain language, and lock in how your case management system tags issues. Your goal is simple, if two staff members count the same file, they should arrive at the same category and the same period count.
Submission mechanics and deadlines
- Submission channel, clinics submit through GrantSolutions.gov. Do a quick login the week before the deadline so a password reset does not derail you on the due date.
- Deadlines, plan for Interim by about July 30 and Year-End by about March 30. If a date lands on a weekend or federal holiday, you get the next business day. Extensions go through your Advocacy Analyst and must be approved by LITC management.
- Packet reality in 2026, many clinics will see Form 13424-R instead of separate A, B, C, K, N forms. If you still see 13424-B in your tasks, follow the steps in this guide. If you see 13424-R, follow the combined report instructions and keep your categories consistent with your prior tracking.
The data you must report, cases, outcomes, outreach
For the classic 13424-B, you will enter counts by issue category, plus outcomes and outreach where required by your packet. Keep it tight and traceable.
- Cases by issue type, track counts for income, deductions, credits, filing or status, refunds or returns or statute, penalties or additions to tax, and collections. Create a one line definition for each in your team wiki so everyone classifies the same way.
- Outcomes, total refunds issued, liabilities reduced, penalties abated, or other measurable results for the period you are reporting. Keep a short note in the file that ties to the number. Publication 3319 is your baseline for program requirements.
- Outreach and education, count events, attendees or contacts, materials disseminated, and languages used. Document dates and locations so your totals can be verified later.
Avoiding “double counting,” a practical rule that works
Form 13424-B is a case issues report, so you count issues worked, not unique clients (and an issue counts only when the clinic actually advocates for the taxpayer with the IRS or a court – discussion-and-advice-only conversations are not reportable, per the form's instructions). If a single client involves two distinct issues, for example credits and collection, that case will appear in two issue categories, one count in each. The key is consistency, count each distinct issue once for the period you worked it (and only once per case regardless of how many tax years the dispute spans – per the instructions, a single CNC case covering six tax years is one issue on line 60, not six), then ensure your grand totals match your internal rollups and your other forms. Older instructions emphasized counting an issue once as it is identified and worked, which aligns with this practical rule.
Tip, write a one sentence rationale next to any tricky classification in your log, for example “counted under Penalties due to §6651 failure to file, not under Collections.” That short note will save time in review.
Step by step, completing Case Issues Worked
- Set the report type first, Interim or Year-End, then enter exact start and end dates for the window you are reporting. That prevents the most common validation flags.
- Pull a period filter from your case system, verify that your open and closed cases are captured for the window (including cases carried over from a prior grant year that were open at any time during the current reporting period – do not drop them as 'old'). Export to CSV.
- Map each matter to one or more issue categories, using your data dictionary. If your case shows credits and penalties, you will add one in each of those columns.
- Total each column, spot check five files per category, and tie totals to your export.
- If you filed an interim report, run a reconciliation to ensure year-end totals equal interim counts plus second-half counts. Also confirm your 13424-B total (sum of lines 1-62) is greater than or equal to the case count on Form 13424-K, line 1C, since every reported case must contribute at least one counted issue. Save the reconciliation in your report workpapers.
- Enter final counts on the form, save a PDF to your archive, and keep your export and review notes with it.
Internal controls that speed review
- One checklist, one owner, make a single pre-submission checklist and assign one preparer to run it every cycle.
- Two reviewer pass, the first reviewer checks math and categories, the second looks for date, period, and reconciliation errors.
- Evidence trail, attach your filtered export, the reconciliation sheet, and any extension approvals from your Advocacy Analyst to the same folder.
These controls mirror what the program office validates after you submit, which keeps your file clean and cuts email back-and-forth.
Note, Publication 3319 was refreshed in May 2025. If your clinic updated policies last year, check your templates against the current publication before this year’s filing window opens.
Common mistakes and how to prevent them
Most 13424-B errors I catch on review aren't math errors; they're misreads of how the IRS counts an issue. Six show up across grant years more than any others.
2025 update, what changed and what to check before you file
- The IRS added Form 13424-R, Program Report, which the Federal Register explains replaces 13424-A, 13424-B, 13424-C, 13424-K, and 13424-N. If your clinic is on the new packet, you will complete 13424-R rather than 13424-B.
- The IRS forms list shows 13424-R with an October 2025 revision and still lists the older 13424-B PDF, last revised in April 2016. That is normal during transition periods. Follow the packet in GrantSolutions.
- OMB Control No. 1545-1648 shows a 2022 extension without change and a 2025 revision. Use those as signposts that reporting mechanics changed in 2025.
Bottom line, open GrantSolutions first, confirm your assigned forms and due dates, then build your counts and supporting workpapers around the current packet.
Step-by-step playbook for a smooth filing week
One-week countdown
- Seven days out, log in to GrantSolutions, confirm forms and due date, download any current templates.
- Five days out, export your period filter from the case system, run the category mapping, and total each column.
- Three days out, do a two pass review, math and categories first, period and reconciliation second.
- One day out, generate the final PDF, label it “ClinicName_13424B_Interim_YYYYMMDD.pdf” or use 13424-R naming per your packet, then submit and archive the full workpaper set.
Quick worksheet you can copy
| Item | Owner | Status |
| GrantSolutions login confirmed | Preparer | |
| Report type and dates set | Preparer | |
| CSV export saved to folder | Preparer | |
| Category mapping complete | Preparer | |
| Column totals verified | Reviewer 1 | |
| Interim to YE reconciliation done | Reviewer 2 | |
| Final PDF saved and named | Preparer | |
| Submitted in GrantSolutions | Preparer | |
| Confirmation saved | Preparer |
Final checklist and friendly reminders
- Pick the correct form in GrantSolutions, 13424-B for historical or transitional needs, 13424-R for the combined 2025 packet, according to your assignment.
- Enter exact dates, choose Interim or Year-End first, then populate counts.
- Count issues once per category worked, and keep outcomes and outreach tied to the period. Older instructions support this “count the worked issue once” approach.
- Reconcile year-end totals to any interim report and save the tie-out.
- File by about July 30 and March 30, use the next business day if needed, and request extensions through your Advocacy Analyst when necessary.
Reusable Checklists
Three checklists my team uses during 13424-B prep. Copy them into your clinic SOP and tick through case-by-case.
Interim Report close (June 30)
- Confirm the reporting window covers January 1 through June 30 of the current grant year.
- Pull every case open at any point during the window, including carryovers from prior grant years.
- For each case, list every line on Form 13424-B where the clinic took IRS-facing resolution steps.
- Exclude advice-only conversations; they do not count toward any line.
- Sum the line counts and compare against the Form 13424-K case count (running total should be greater than or equal to line 1C).
- Select the Interim Report checkbox only; leave Year-End unchecked.
- Save a working PDF with the clinic name, grant year, and Interim 2025 in the filename for the audit trail.
Year-End reconciliation with Form 13424-K
- Confirm the reporting window covers the full January 1 through December 31 grant year.
- Cross-check every case from the Interim Report; carry forward and add cases opened or resolved in the second half.
- Reconcile the Form 13424-B total against Form 13424-K, line 1C. The 13424-B total must be greater than or equal to 13424-K, line 1C.
- Resolve any mismatch before submission. A 13424-B total below 13424-K, line 1C signals a missed issue on at least one case.
- Spot-check alimony (line 7 vs 15), accuracy-related penalty (line 54), and OIC (line 59) counts for the three most common misclassifications.
- Re-read the FOIA disclaimer; redact nothing on the report itself, the LITC Program Office handles redaction before any FOIA release.
Counting-rules QA pass
- For every case, confirm the clinic (a) undertook representation, (b) the issue was disputed with the IRS, and (c) the clinic took resolution steps. All three are required.
- Confirm each issue is counted once per case regardless of how many tax years it spans.
- Confirm exactly one of Interim or Year-End is selected; never both.
- Confirm ACA controversies (Premium Tax Credit or Individual Shared Responsibility Payment) are counted on lines 33 or 56, not excluded.
- Confirm Federal Payment Levy Program disputes (including Social Security benefit levies) are on line 62.
- Confirm no Federal criminal tax matter is included in the counts.
- Sign off with the case-by-case worksheet stored next to the filed PDF.
Keep 13424-B Season From Stalling
Two reporting cycles each grant year, 62 numbered issue lines across 7 categories, and a hard reconciliation rule against Form 13424-K, line 1C. That's the 13424-B cadence for every LITC clinic, and the choke point is rarely the math; it's the case-by-case data discipline behind it. The Form 13424-B instructions remain the operative source, and IRS Publication 3319 (the LITC Grant Application Package and Guidelines) carries the related reporting context and Paperwork Reduction Act notice.
The clinics that close June 30 and December 31 cleanly aren't faster; they're more structured. Issue counts get logged the week the case moves, not the week the report is due. The fix is upstream: capture the line mapping inside the case file the moment representation begins.
- Tag every new case file with the exact Form 13424-B line numbers the controversy touches before the first IRS-facing action.
- Treat alimony intake as a routing question. Recipient's return ties to line 7; payer's return ties to line 15. Never log both.
- Track Currently Not Collectible matters by case, not by tax year. A 6-year CNC case is one line 60 entry, not six.
- Reconcile the running line total against the open-case ledger every quarter so the Form 13424-K, line 1C check is a confirmation, not a hunt.
- Keep one PDF template for Interim and one for Year-End with the correct checkbox pre-selected; eliminate the both-boxes-checked error at the source.
The same discipline that keeps 13424-B clean (per-case data capture, line mapping at intake, reconciliation as a check rather than a search) is what keeps every other tax-compliance reporting cycle from slipping. Our tax delivery teams use that structure on quarterly close packets, statute-of-limitations tracking, and IRS-correspondence logs so the deadline week becomes a sign-off, not a scramble.
FAQs
How should we document supporting records for reported statistics?
Keep contemporaneous records. Save the filtered export, the reconciliation, outcome notes, and any extension approvals. Use a short methodology sheet that lists your period filter, category definitions, and who reviewed the file. That package will satisfy most validation questions.
Who certifies the accuracy of the report?
Your authorized signer certifies accuracy. In multi-site clinics, one signer verifies aggregated totals and confirms that site logs tie to the reported counts. Build a simple sign-off page and store it with the final PDF for your records.
How do we correct errors after submission?
Submit a revised report through the channel in your packet. Identify the error, prepare corrected counts, cite the original submission date, and upload the new file with a short explanation. Keep the correction trail with your workpapers and monitor GrantSolutions for acknowledgment.
Are there confidentiality requirements for client data on the form?
Yes. Limit access to authorized staff, use secure transmission and storage, and keep only the minimum data required for reporting. Maintain an incident response plan, and review permissions before each reporting cycle so your process remains tight. Also note that submitted 13424-B reports may be released under the Freedom of Information Act – the LITC Program Office redacts taxpayer-identifying details before disclosure, but the underlying report is not confidential by default.
What retention period applies to Form 13424-B records?
Follow IRS guidance for LITC records. A common baseline is at least three years after the end of the program year or the final action, whichever is later. Confirm any longer retention in your award terms or state rules, then document your policy and stick to it.