Most clinics do not struggle with mission or demand, they struggle with delivery, documentation, and review time. This guide helps you finish Form 13424‑L without late nights, rework, or guesswork.
Your goal is simple, show clearly how every awarded and matching dollar supported clinic services during the grant period, then certify it with confidence.
Key Takeaways
- Form 13424‑L is the LITC Statement of Grant Expenditures and is tied to OMB Control Number 1545‑1648. As of June 30, 2025, the instrument is listed as “Modified” under ICR 202505‑1545‑013.
- The current instrument file is still the Rev. 5‑2018 fillable PDF labeled f13424‑l‑‑2018‑05‑00.pdf.
- OMB now shows the form as Available Electronically, Yes and Can Be Submitted Electronically, Yes, with “Fillable, Fileable” capability. In other words, plan to file online.
- IRS listings continue to show Form 13424‑L with a May 2018 revision, and the file appears in the IRS downloads directory as f13424l.pdf.
- The IRS Internal Revenue Manual notes that Form 13424‑L includes a table of Federal and Matching expenditures by expense category and a narrative that explains how you calculated those amounts. Build both parts with the same care you would bring to an audit file.
What Form 13424‑L Is, in Plain English
Form 13424‑L is the Statement of Grant Expenditures for the Low‑Income Taxpayer Clinic program. You use it to report, by category, how you spent LITC grant funds and your required match, then you attach short explanations that tie each figure back to clinic activities. The collection sits under OMB 1545‑1648 and, in the current ICR, appears as “Modified,” which signals active oversight of the program’s reporting framework.
The instrument file itself remains the Rev. 5‑2018 PDF, and it is the version you will still see referenced in 2025 OMB records. Clinics recognize it by the filename f13424‑l‑‑2018‑05‑00.pdf.
As of June 30, 2025, OMB lists this form as both fillable and fileable electronically, which removes any uncertainty about whether you can submit through the program’s designated channels. Build your process around electronic completion and submission, then retain a final locked copy for your files.
Who Must Complete It, and When
If your organization received an LITC grant for the period of performance, you are required to submit this statement to obtain or retain grant benefits. The obligation to respond is explicit in the OMB record for IC ID 246986. This applies to not‑for‑profit entities operating clinics under IRC section 7526.
Deadlines and report timing follow the LITC Grant Application Package, Publication 3319, and annual program notices. For the 2025 cycle, IRS notices explained the application window and continued to point clinics to Publication 3319 resources. Track the specific reporting windows in your award terms and the current Publication 3319 edition for your grant year.
Pro tip, start your reconciliation before the window opens, not after. You will cut your review time in half when your narratives and totals are already tied to your general ledger and payroll system.
What the Form Covers
Form 13424‑L has two core pieces, a category table and a narrative. The IRS Internal Revenue Manual describes it plainly, it is a detailed report of Federal and Matching expenditures, organized by expense category, plus a narrative that explains the calculations behind your totals. That means you should be ready to show how you derived each number and how each cost supported clinic services.
Typical expense categories you will report include personnel, fringe, travel, equipment, supplies, contractual, and other direct costs. If you track costs by project code or class in your accounting system, map those codes to the categories on the form. Keep the mapping table with your workpapers so reviewers can follow the trail.
Quick Category‑to‑Documentation Map
| Category | Examples you may include | What reviewers look for |
| Personnel | Salaries, time charged to LITC | Timesheets or time studies, pay stubs, allocation method |
| Fringe | FICA, health, retirement | Rate schedules, payroll detail, basis of allocation |
| Travel | Site visits, outreach events | Mileage logs, receipts, business purpose |
| Equipment | Computers, scanners | Procurement docs, asset records, allowability |
| Supplies | Printing, case materials | Invoices, purpose linked to program tasks |
| Contractual | Outside translators, tax pros | Contracts, invoices, deliverables tied to scope |
| Other | Facility costs if allowable, software | Allocation basis, invoices, policy support |
Make each line easy to review by attaching labeled support. If it is not in the packet, it does not exist, at least from a reviewer’s point of view.
How Electronic Filing Changed in 2025
There used to be lingering doubt about electronic submission. The current OMB record clears that up. For IC 246986, OMB shows “Available Electronically, Yes” and “Can Be Submitted Electronically, Yes,” with Electronic Capability “Fillable, Fileable.” Plan for a clean electronic package and keep your audit copy.
You can find the file on IRS’s forms page and the IRS downloads directory, which list Form 13424‑L, Statement of Grant Expenditures, with a May 2018 revision. Confirm the filename before saving to avoid mixing older workpapers with your current packet.
Bottom line, you complete it electronically, you submit it electronically, and you keep an electronic and printed copy for your grant file.
Page‑by‑Page Walkthrough, What Reviewers Expect
Every clinic structures its work a bit differently, but reviewers are remarkably consistent in what they want to see. Use this flow to keep your 13424‑L tight and defensible.
Page 1, Identifiers and Totals
- Confirm clinic name, EIN, DUNS or UEI if requested, grant number, and period of performance.
- Enter Federal and Matching totals that tie to your general ledger.
- Foot and cross‑foot totals before you move on. One transposed digit can snowball into a time sink for you and your reviewer.
Pages 2–3, Category Detail
- Break out personnel, fringe, travel, equipment, supplies, contractual, and other costs.
- Use clear descriptions that mirror the labels used in your accounting system.
- If you moved staff between projects mid‑year, show the allocation method once and reference it rather than rewriting it on every line.
Page 4, Instructions You Should Treat Like a Checklist
- Apply allowability rules and definitions from the page 4 instructions.
- Keep each cost in the correct grant period, and avoid cross‑year mixing.
- Leave out fundraising, lobbying, and non‑program costs.
- Tie each line to a document, then tie each document to a budget line.
Page 5, Narrative Explanations
- Explain how you calculated each category total.
- Personnel, name or position, hours, rate, and period covered.
- Contractual, vendor, scope, dates, invoice numbers, and amounts.
- Non‑personnel, item, purpose, date incurred, method used to allocate.
- Keep it short and factual, reviewers favor clarity over prose.
The IRS IRM makes it clear that the narrative exists to show how you arrived at the table amounts, not to retell your program story. Think like an auditor, anticipate the one question a reviewer will ask, then answer it in a sentence.
Page 6, Certification
- Have an authorized official review, sign, and date.
- Confirm that all subtotals roll to the certified totals.
- Save a locked PDF, then archive the editable file and your workpapers.
The Matching Funds Piece
Form 13424‑L covers both Federal and Matching expenditures. Your quality check is simple, show that match dollars supported the same allowable activities, in the same period, with the same documentation standards. The IRM specifically calls out that the report includes Federal and Matching expenditures by expense category, and the narrative should make the math obvious.
Your Ready‑to‑Use Completion Checklist
Use this as a pre‑submission routine. It will save you hours during review.
- Pull a period‑of‑performance GL by project or class for your LITC award.
- Reconcile payroll and fringe to timesheets or time studies.
- Reconcile travel, equipment, supplies, and contractual to invoices and receipts.
- Map each account to the form’s categories, then create a one‑page mapping table.
- Draft the narrative in bullet form, one bullet per category.
- Validate that Federal and Matching totals equal your GL roll‑ups.
- Ask a colleague to spot check three categories and initial the workpaper.
- Complete the PDF electronically, and re‑check footings.
- Obtain certification from an authorized official.
- Save a locked copy for submission and a source‑tagged binder for audit.
Documentation You Should Have Ready
- Payroll, pay stubs, allocation method, and timesheets or time studies.
- Fringe calculations and the basis used.
- Invoices, receipts, purchase orders, and proof of payment for non‑payroll costs.
- Contracts and statements of work for vendors, including deliverables.
- GL detail and a category mapping table.
- A cross‑reference log that points from each line on the form to the underlying document and budget line.
If a number does not tie to a document, assume your reviewer will ask about it. Make the answer obvious inside your packet.
Electronic Access and Where to Get the Current File
As of 2025, the OMB record for IC 246986 confirms that Form 13424‑L is both fillable and fileable electronically. That confirmation removes old ambiguity about electronic submission.
You will still see the instrument labeled Form 13424‑L, Rev. 5‑2018, with filename f13424‑l‑‑2018‑05‑00.pdf on the OMB site, and the IRS downloads directory lists the same file as f13424l.pdf with a May 2018 revision. Verify the filename before you save and share.
If you need broader program context, the LITC grant page from the Taxpayer Advocate Service links to Publication 3319 and application resources for the current cycle, which helps you align reporting with current guidance.
Records and Retention, How Long You Keep Everything
Federal grant recordkeeping follows the Uniform Guidance. Keep financial records, supporting documents, and all other award records for three years from the date you submit your final financial or expenditure report, unless there is an audit, claim, or litigation that requires a longer period. Equipment records and certain rate computations have their own timing rules. When in doubt, hold the file for the longer period.
Common Mistakes Clinics Make, and What To Do Instead
- Missing mapping table between your GL and the form’s categories. Fix it by building a simple one‑page map and placing it at the front of your packet.
- Narrative that explains activities but not math. Rewrite each bullet so it shows the numbers you combined to reach the reported total.
- Match dollars with weak documentation. Treat match like Federal funds, same support, same dates, same descriptions.
- Totals that do not tie to payroll or bank evidence. Run a final cross‑foot and attach a reconciliation sheet.
- Certification without a second review. Add a five‑minute peer check before you lock the PDF.
Workpaper Naming That Speeds Review
Use a consistent, human‑readable pattern so anyone can find the right file in seconds.
- GrantID_13424L_YYYYMMDD_GLDetail.xlsx
- GrantID_13424L_YYYYMMDD_PayrollFringe.pdf
- GrantID_13424L_YYYYMMDD_ContractsVendorABC.pdf
- GrantID_13424L_YYYYMMDD_MappingTable.pdf
- GrantID_13424L_YYYYMMDD_NarrativeDraft.docx
Add a simple cross‑reference log that lists Form line, document name, page, and amount. Reviewers love logs because they shorten follow‑up.
How Delivery Discipline Helps You File on Time
If your team feels buried during closeout, it is rarely a “people problem.” It is a delivery system problem. A few operational habits remove the friction:
- Write mini SOPs for each category, for example how to book fringe or translate procurement documents into the form’s labels.
- Standardize file names and folder structure so reviewers see the same layout every cycle.
- Add internal checklists so nothing moves to certification without a second set of eyes.
If you prefer a partner to handle the mechanics, Accountably can integrate structured workpapers, category SOPs, and a two‑layer review so your authorized official spends less time in the weeds and more time on strategy. We keep the process inside your systems, templates, and security controls, which fits clinics that cannot risk compliance slips.
FAQs
Is Form 13424‑L still the 2018 PDF?
Yes. As of December 19, 2025, the OMB record shows the instrument file as Form 13424‑L (Rev. 5‑2018) with the filename f13424‑l‑‑2018‑05‑00.pdf. The IRS downloads directory lists f13424l.pdf with a May 2018 revision.
Can I submit Form 13424‑L electronically?
Yes. The OMB listing for IC 246986 shows “Available Electronically, Yes” and “Can Be Submitted Electronically, Yes,” with “Fillable, Fileable” capability. Follow the program’s submission channel as instructed in your grant materials.
What does the narrative need to include?
Keep it short and numerical. The IRM describes the narrative as the place you explain how you calculated the category totals. Include names or positions, hours, rates for personnel, vendor scope and invoices for contractual, and purpose with allocation method for non‑personnel items.
How do I handle matching funds on this form?
Report match in the same categories and with the same standards you use for Federal funds. The report includes Federal and Matching expenditures, so support match with the same quality of documentation and timing.
How long should I keep my records?
Keep award records for three years from the date you submit your final expenditure or financial report, longer if there is an audit, claim, or litigation. See 2 CFR 200.334 for the details and exceptions.
Where do I find current guidance for the grant year?
Check the Taxpayer Advocate Service LITC Grants page for the current Publication 3319 and application resources, then confirm reporting instructions in your award.
Compliance Notes for 2025
- The LITC grant program posted the 2025 notices and the 2026 cycle timeline in IRS announcements and Federal Register notices. Use those to anchor your internal calendar, then attach them to your workpapers so anyone on your team can confirm the source.
- The 2025 ICR shows broader changes to LITC reporting, including consolidation into a new Form 13424‑R for interim and year‑end program reporting. Those changes do not remove the need to complete the Statement of Grant Expenditures.
A Simple Closing Routine
- Re‑check totals, categories, and dates.
- Re‑read narratives for math clarity.
- Confirm certification by the authorized official.
- Save a locked submission copy and a source‑tagged binder copy.
- Archive support and mapping tables with controlled access.
Do today what your future reviewer wishes you had done, label clearly, tie every number, and explain the math once.
Need help with the mechanics, not the mission
If you want a steady process without adding headcount, Accountably can embed disciplined workpapers, SOPs, and a layered review that fits your clinic’s systems, all while keeping quality and security controls intact. That support shortens review cycles and protects deadlines for clinics that cannot afford compliance risk.
References
- OMB ICR 202505‑1545‑013, Form 13424‑L, IC 246986, status Modified, electronic capability Yes, Yes.
- Form 13424‑L instrument file, Rev. 5‑2018, f13424‑l‑‑2018‑05‑00.pdf.
- IRS listings for Form 13424‑L, May 2018 revision, file present in IRS downloads directory.
- IRM 13.8.1 excerpt noting category table and narrative for Federal and Matching expenditures.
- 2 CFR 200.334, three‑year record retention rule and exceptions.