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Picture a clinic packet kicked back twice because one row of a chart lists a student's bar status in the wrong column. No tax dollars are at stake, just clean recordkeeping, and yet the whole reporting package sits for weeks. Form 13424-Q is that chart: the one-page, fillable LITC or STCP Student and Law Graduate Information Chart that documents the students and law graduates working under clinic supervision.
It is an administrative attachment, not a tax return, and it rarely travels alone. Special appearance authorization often pairs 13424-Q with Form 13424-P, and many clinics will not route you for appearances until both are complete and consistent. The current revision is September 2021, the collection sits under OMB 1545-1648, and Publication 3319 still governs how clinics operate, so I tell every clinic administrator to fill it line by line against the current PDF and have a second reviewer sign off before it goes to the LITC Program Office.
Key Takeaways
- Form 13424‑Q is the one‑page, fillable “LITC or STCP Student and Law Graduate Information Chart.” It is the chart clinics use to document the students and law graduates working under clinic supervision, as part of LITC grant reporting. The current IRS listing shows a revision date of Sep 2021. Confirm you are using the latest file.
- The form sits within OMB Control No. 1545‑1648 for the Low‑Income Taxpayer Clinic information collection. The collection was revised on June 30, 2025, and it lists Form 13424‑Q as “Modified,” so always check for updates before you submit.
- The chart captures identifying and qualification information about each student and law graduate working at the clinic, including status fields (law student, recent graduate, bar admission status) and supervision arrangements. Clinics use these fields to document grant-program staffing for LITC reporting, not to triage taxpayer eligibility or assign client cases.
- Special appearance authorization often pairs Form 13424‑Q with Form 13424‑P. Many clinics will not route you for appearances until both are complete and consistent.
- Policies vary by clinic. Publication 3319 governs LITC program operations and gets updated annually. Check your clinic’s intake deadlines and submission rules.
What Is Form 13424‑Q
Form 13424‑Q is a fillable Information Chart used by Low Income Taxpayer Clinics and Student Tax Clinic Programs (it is an LITC grant‑program reporting attachment under IRC §7526, not a Title 26 tax return – no tax liability, refund, deduction, or credit is computed on it, and it has no April 15 filing deadline). It captures identifying details, education and training status, and supervision arrangements for each student and law graduate working at the clinic. Clinics use it to document student and law-graduate participants and their supervision arrangements for LITC grant reporting, not to screen taxpayer eligibility or decide on special appearances. The IRS lists the form with a Sep 2021 revision, and the broader LITC information collection under OMB 1545‑1648 remains active and was revised in 2025, so the safest practice is to check currency each semester.
The OMB record also hosts a copy of the PDF. You will see it labeled “Form 13424‑Q, LITC or STCP Student and Law Graduate Information Chart,” with file metadata showing September 2021. Treat OMB as a helpful repository, then verify against IRS listings before submission.
Why Clinics Care About This Page
- It standardizes the details reviewers need, so they can confirm your role and move your matter forward.
- It reduces email churn about names, dates, income, and availability, which protects time for client work.
- It supports consistency with Publication 3319 standards and clinic operating procedures.
Who Should Use It
Form 13424-Q is completed by LITC and STCP grantee clinics – not by individual students, graduates, or taxpayers. Clinics use it to document the students and law graduates working under their supervision as part of LITC grant reporting. The form documents the clinic's student and law-graduate participants and their supervision arrangements, supporting LITC grant reporting under IRC §7526 – it does not collect personal financial information for eligibility.
Typical Use Cases
- Clinics documenting current law students working under supervision during the reporting period.
- Recent graduates requesting supervised appearances while awaiting admission or seeking guidance on a narrow tax issue.
- STCP students documenting training and hours so the clinic can route work and confirm permissions.
Special Appearance Authorization, How 13424‑Q Fits
Many clinics pair your 13424‑Q with Form 13424‑P, Application for Special Appearance Authorization. Think of 13424‑Q as the clinic's grant-reporting roster documenting each student or law graduate working under supervision, and 13424‑P as the special appearance authorization request for a specific person to appear in a matter under supervision. Submitting clean, consistent information across both forms is what speeds approvals.
Quick rule, if your clinic asks for a special appearance, expect to complete both 13424‑Q and 13424‑P, then follow the clinic’s signature and routing steps.
Version, Status, and Compliance Checks
Here is the practical status check as of December 19, 2025.
- The IRS forms catalog lists Form 13424‑Q with a “Sep 2021” revision and shows the catalog page was last reviewed on August 6, 2025. That is your canonical indicator when you assemble packets.
- OMB Control No. 1545‑1648 was submitted for revision on June 30, 2025, and the ICR lists Form 13424‑Q as “Modified,” which means the information collection package changed. Verify you are using the latest PDF your clinic prefers.
- OMB’s document page for 13424‑Q displays a file with September 2021 metadata. Use it for reference, then confirm against the IRS catalog or your clinic’s internal links.
If you work inside a clinic, keep Publication 3319 bookmarked, since it is updated each year and describes how forms, reporting, and operations fit together.
What the Form Collects, Field by Field
To avoid back and forth, fill the entire chart and confirm it matches IRS records and your clinic’s eligibility rules.
Contact Details
Record each student or law graduate's full legal name and clinic role, exactly as it appears in their enrollment letter or bar admission record. Precision here prevents reviewer follow-ups on the LITC grant reporting packet.
Education and Training
State whether you are a current student or a law graduate, list your institution, degree program, and key dates. Add any tax training that matters for supervision, for example, clinic practicums or IRS VITA certifications. Clear training details help reviewers route you to suitable cases.
Status and Supervision
Record each student or law graduate's status fields – law student, recent graduate, bar admission status – since those drive what each person is authorized to do under clinic supervision. Match each entry to the source enrollment letter or bar admission record so reviewers can verify status without follow-up. A precise entry can move your case to review without a follow‑up call.
How to Get the Form and Confirm You Have the Right One
- Start with the IRS forms catalog, which lists Form 13424‑Q and shows the latest available revision on IRS.gov. Download from there when possible.
- If your clinic links to the OMB record, you will see the 13424‑Q PDF with September 2021 file metadata. That file is useful for cross‑checking fields, but always confirm currency against IRS listings or your clinic’s intranet.
- Keep Publication 3319 handy, since it is updated yearly and anchors how LITC operations, forms, and grants tie together.
Fast path, pull 13424‑Q from IRS.gov, verify the date shown in the catalog, then follow your clinic’s naming and upload rules.
Electronic Completion and Submission
Most clinics accept the fillable PDF (it is not e‑filed through the IRS Modernized e‑File system, not attached to a Form 1040, and has no service‑center mailing address – it goes to the clinic, which forwards it to the IRS LITC Program Office at TA:AAG as part of LITC grant reporting). Use a current PDF viewer to avoid rendering errors and missing fields. Ask your clinic whether to send through a secure portal, encrypted email, or an internal case system. Keep a copy of the final PDF and any submission confirmation for your records. The IRS catalog confirms the form’s existence and revision timing, and many clinics layer local tech rules on top.
Naming, Signatures, and Attachments
- Follow the clinic’s file naming pattern, for example, LastName_FirstName_13424Q_YYYYMMDD.
- If your clinic requests a digital signature, use the method it supports.
- If asked, attach proof of student status or bar admission timing in a single, merged PDF.
Program Context, Why Publication 3319 Matters
Publication 3319 is the annual guide for LITC operations, applications, reporting, and standards. It sets expectations for intake, supervision, and grant compliance, and it is updated each year along with the grant application cycle. When in doubt about intake practices or reporting, check the newest Publication 3319 on the LITC Grants page or Grants.gov materials.
The IRS Internal Revenue Manual also points to the grant process and how the application and reporting flow works during each cycle. If you are a clinic administrator, the IRM update history helps you align internal SOPs with current requirements.
How 13424‑Q Supports Case Assignment
Here is a simple map of how clinics use your entries to speed reviews.
| Field | What it Tells the Clinic | How It Speeds Things Up |
| Education status | Your role and supervision level | Assigns an appropriate reviewer and scope |
| Training notes | VITA, clinic practicums, prior caseload | Routes to cases that match skills |
| Bar admission status | Authorized scope under supervision | Confirms what each person can do on supervised matters |
| Contact info | How and when to reach you | Reduces missed calls and reschedules |
This is not busywork. It is how clinics keep quality high while protecting client timelines that are often tied to notices and short response windows.
Version and ICR Details, Plain English
- OMB Control No. 1545‑1648 covers the LITC information collection, including Form 13424‑Q and related forms. An ICR revision was submitted on June 30, 2025, marking various forms as modified, added, or removed for burden reduction and program updates.
- The ICR cross‑references Federal Register notices from March 21, 2025, and June 26, 2025, and explains consolidation of reporting into Form 13424‑R, while keeping 13424‑Q and 13424‑P active. This tells you the student intake and special appearance structure remains in place.
- OMB’s earlier ICR page from 2022 is flagged as possibly outdated. Use it for historical context only, then rely on the 2025 revision and the IRS catalog listing for live work.
Short Compliance Checklist
- Confirm your 13424‑Q file shows the fields your clinic expects.
- Cross‑check the IRS catalog for 13424‑Q and the date listed there.
- If your clinic cites changes tied to the 2025 ICR update, follow those instructions first.
Deadlines and Clinic Policies
Form 13424‑Q itself has no universal deadline, but clinics do. Some run rolling intake, others use semester windows. Watch your clinic’s site and emails, and align your submission with key program dates from the current Publication 3319 cycle. This is especially important near grant transition periods, when staff bandwidth tightens.
Submit early, follow the instructions exactly, and keep your PDF, your sent email, and any portal confirmation.
Privacy Notes and Practical Disclaimers
Treat the OMB document pages as helpful reference points, not as the sole authority. OMB itself flags older ICR pages as possibly outdated and points you to newer filings. The IRS catalog is your authoritative source for locating an active form and revision. When in doubt, ask your clinic coordinator which link to use that week.
Tips to Complete Form 13424‑Q Without Rework
Aim for a “single‑touch” submission, one that needs no follow‑up.
- Match each student or law graduate's name exactly to their enrollment letter or bar admission record.
- Use school records to confirm enrollment or graduation dates.
- Record each student's status fields and supervision arrangement in the format your clinic uses for LITC grant reporting.
- State each student or law graduate's clinic role clearly, for example, second-year law student, recent graduate awaiting bar admission, or STCP participant.
- If your availability changes during finals or bar study, add a short note so scheduling is realistic.
Common Mistakes to Avoid
- Leaving out a phone number that actually gets answered during the day.
- Writing “student” without specifying the program or expected graduation date.
- Leaving status fields vague, for example, listing "law student" without year, program, or bar admission detail.
- Submitting 13424‑Q and 13424‑P with mismatched names or dates.
Related Resources You Should Bookmark
- IRS LITC Grants page, for the current Publication 3319 and program updates.
- IRS Forms catalog entries for 13424‑Q and 13424‑P, to confirm revision dates and download links.
- The current year’s Grants.gov or Simplified Grants listing for LITC, which includes NOFOs and Publication 3319 files for the cycle.
- IRS IRM 13.8.1 Operating Procedures, if you manage intake and want to align SOPs.
A Quick Story, Why Thorough Beats Fast
A second‑year student sent a 13424‑Q with no graduation date and a personal email she never checked. Her case sat for a week. When she resubmitted with dates, training notes, and a preferred phone number, the appearance request cleared the same day. A careful five minutes on the form saved her client a delay.
Where Accountably Fits, If You Run a Firm or Program
If you manage a clinic or partner with one through your firm, standardizing intake saves review time. At Accountably, we help accounting and tax teams build disciplined workflows that keep files consistent and review‑ready. The same mindset that powers our offshore delivery structure, things like SOPs, naming rules, and layered reviews, also helps clinics reduce rework on forms like 13424‑Q. Mention us only if you need help with process, not as a substitute for legal or program guidance.
Conclusion
Form 13424‑Q is small, and it carries big weight. Fill it completely, match it to IRS records, and pair it with 13424‑P when your clinic asks. Check the IRS catalog for the current revision, note that OMB’s 2025 update lists the form as modified within the LITC collection, and follow your clinic’s intake rules to the letter. Do that, and you will speed approvals, protect your clients, and reduce rework for everyone.
Sources Cited
- IRS Forms catalog entries and dates for 13424‑Q and 13424‑P.
- OMB 1545‑1648, ICR 202505‑1545‑013, including 13424‑Q document page and revision details.
- LITC Grants page and Publication 3319, 2026 cycle references and timing.
- IRS IRM 13.8.1, Operating Procedures.
Common Mistakes We See Every Season
Across LITC grant cycles I have reviewed, the same handful of errors stall otherwise clean packets. Each one is small on its own, and every one is preventable if your clinic builds a single review pass into the workflow before the package goes to TA:AAG.
Reusable Checklists
These three checklists are written to be copied straight into your clinic's intake SOP. Each one is built around what the IRS LITC Program Office and Publication 3319 expect for a clean LITC grant reporting packet, and the page will remember which items you have checked off across sessions.
Pre-submission student and graduate roster review
- Pull the latest enrollment letter or bar admission record for every student and law graduate on the chart.
- Confirm each person's clinic role, supervision arrangement, and start date inside the current grant year.
- Cross-check each row against your Form 13424-P record so paired entries match on name, status, and date.
- Verify the form revision date in the upper-right corner reads "Rev. 9-2021".
- Have the supervising attorney sign and date the chart before it leaves the clinic.
- Save a clean PDF copy in the grant-cycle folder, dated and labeled by reporting period.
Form 13424-Q field-by-field walkthrough
- Clinic or program name, exactly as it appears on the active LITC grant award letter.
- Grant period or reporting period dates, matched to the current LITC grant cycle.
- Full legal name of each student or law graduate, no nicknames or initials.
- Status column (law student, recent graduate, bar admission status) copied verbatim from source documents.
- School or program affiliation, including degree year where applicable.
- Supervising attorney name and bar number, confirmed against state bar records.
- Signature and date fields completed by the supervising attorney before the chart is scanned.
Annual grant-cycle handoff
- Reconcile Form 13424-Q rosters against the clinic's case management system for the reporting period.
- Confirm every 13424-Q entry has a matching 13424-P authorization on file.
- Cross-reference reporting deadlines against the current Publication 3319 (LITC Grant Application Package and Guidelines).
- Package the completed chart with the rest of the LITC grantee reporting set, per LITC Program Office instructions.
- Submit through the channel specified in the current year's Publication 3319, not to a general service center.
- Archive the signed PDF plus supporting status documentation for at least the LITC grant retention window.
Keep 13424-Q Season From Stalling
Unlike quarterly payroll filings or April-15 returns, Form 13424-Q rides the LITC grant cycle, which means the pressure shows up in two predictable waves: the original grant application window and the periodic reporting checkpoints that follow. Publication 3319 (LITC Grant Application Package and Guidelines, IRS) requires clinics to keep student and graduate rosters accurate against an information collection request authorized under Internal Revenue Code §7526, and the IRS Form 13424-Q PDF (Rev. 9-2021) fixes the exact field structure those rosters have to follow.
The answer is not to scramble around each deadline. It is to treat 13424-Q intake the way disciplined operators treat any other recurring compliance attachment: documented inputs, a fixed review pass, and one named owner for the submission packet end to end.
- Maintain a live roster source of truth (enrollment letters, bar admission records, supervising attorney pairings) that feeds every Form 13424-Q row, instead of rebuilding the chart from memory each cycle.
- Pair every 13424-Q entry with a matching Form 13424-P record at intake, so special appearance authorizations and student information stay in lockstep.
- Run a single named reviewer pass that checks the revision date (Rev. 9-2021), status detail, and supervising attorney signature before the packet leaves the clinic.
- Calendar a Publication 3319 review at the start of each grant cycle to catch any information collection request updates that change reporting routing or field language.
- Keep an archived, dated PDF of every submitted chart in the grant-cycle folder so the next reporting checkpoint starts from clean records, not screenshots.
This is also the operating model we run for clients who need a partner to handle the production end of compliance reporting. Our tax outsourcing service brings the same SOP-driven intake, multi-layer review, and reporting discipline to grant attachments, payroll filings, and annual returns – so reporting cycles, deposit deadlines, and tax season all move without the same person staying late three times a year.
FAQs
What is the difference between Form 13424‑Q and Form 13424‑P
Form 13424‑Q is your one‑page intake chart. Form 13424‑P is the application for special appearance authorization. Clinics often require both, completed consistently and submitted through their preferred system.
What revision should I use right now
As of December 19, 2025, the IRS catalog lists Form 13424‑Q with a Sep 2021 revision. Check that listing before you submit, since your clinic may have a preferred copy or internal packet.
Does Publication 3319 apply to me if I am only a student
Yes. Publication 3319 guides how clinics operate and what documentation they expect. Even if you are only submitting your intake form, the clinic’s procedures flow from the current year’s Publication 3319.
Where should I download the form
Use the IRS forms catalog first. If you get the document from OMB’s record pages, verify against the IRS listing and your clinic’s instructions, because older ICR pages can be flagged as outdated.
Does the 2025 ICR revision change how I fill 13424‑Q
The 2025 revision adjusts the LITC information collection set and reporting, and it notes 13424‑Q as modified. Follow your clinic’s instructions and confirm the current file they want in your packet.