1. Introduction: What is Form 13424?

IRS Form 13424, officially titled Low Income Taxpayer Clinic (LITC) Application Information, is an administrative grant application form issued by the Internal Revenue Service (IRS). The IRS is a bureau of the United States Department of the Treasury responsible for administering tax laws and collecting federal revenue.

Unlike personal tax returns filed by individual wage earners, Form 13424 is an institutional application document. It is administered by the Taxpayer Advocate Service (TAS), an independent office within the IRS, through the Low Income Taxpayer Clinic (LITC) Program Office.

Under Section 7526 of the Internal Revenue Code, the federal government provides matching funds to qualifying organizations that assist vulnerable taxpayers. Form 13424 captures the core operational profile, funding request, and staffing qualifications of clinics applying for these federal grant awards.

2. Purpose of the Form

Navigating federal tax disputes—such as audits, administrative appeals, collections, and Tax Court litigation—can be overwhelming. Low-income individuals and taxpayers who speak English as a Second Language (ESL) often cannot afford private attorneys or certified accountants to defend their rights.

Congress established the LITC program to ensure fair treatment in the tax system by funding independent clinics that represent low-income taxpayers for free or for a nominal fee. The program also funds educational outreach programs that inform ESL taxpayers about their tax rights and obligations.

Form 13424 exists to structure the intake of all grant applications. It captures essential details about the sponsoring organization, verifies that qualified legal and tax professionals supervise the clinic, and tracks matching fund commitments. The IRS also uses the information on this form to publish the national clinic directory in IRS Publication 4134, helping taxpayers find legal help in their communities.

3. Who Needs to File This Form

Form 13424 is not filed by individual taxpayers seeking tax relief. It is completed exclusively by eligible nonprofit organizations, academic institutions, and legal aid societies applying for LITC matching grant funds. Qualifying entities include:

Accredited Law and Business Schools: Academic clinical programs where law, accounting, or business students represent taxpayers under the supervision of qualified faculty.
Legal Aid Societies: 501(c)(3) nonprofit legal aid organizations that provide civil legal services to low-income populations.
Community Nonprofit Organizations: Tax-exempt community groups that operate dedicated tax controversy representation or ESL taxpayer education programs.
Current Grant Recipients: Existing clinics applying for year two or year three funding through a Non-Competitive Continuation (NCC) request within a multi-year grant cycle.

4. Who Is Exempt / Not Required to File

Because Form 13424 is strictly an institutional grant application, most people and businesses will never interact with it. You do not need to file this form in the following situations:

Individual Taxpayers: Taxpayers with IRS debt, audit notices, or refund disputes do not complete this form; they contact an approved clinic directly for help.
For-Profit Tax Firms: Commercial tax preparation businesses, private CPA practices, and private law firms are legally ineligible for federal LITC grants.
Volunteer Tax Preparation Programs: Sites operating under the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs focus on return preparation rather than legal controversy and use different administrative forms.
Nonprofits Not Seeking Federal Grants: Charitable organizations providing free tax services funded entirely through private donations or state grants do not submit Form 13424.

5. When to File

Form 13424 is an annual, deadline-driven application form governed by federal grant funding schedules:

Annual Grant Cycle: LITC grants operate on a calendar year basis running from January 1 through December 31.
Funding Announcement: The IRS and Taxpayer Advocate Service publish the official Notice of Funding Opportunity (NOFO) annually in the spring.
Application Deadline: Completed grant packages, including Form 13424, are typically due in late June or mid-July through the federal government’s grant submission portal.

If your organization is awarded a multi-year grant (up to three years), you do not need to submit a full competitive application each year. However, you must submit Form 13424 annually as part of your Non-Competitive Continuation (NCC) package to renew funding for upcoming grant years.

6. Where and How to File

Form 13424 cannot be filed through retail tax preparation software or standard IRS tax filing channels. It must be submitted through authorized federal grant portals.

All applicants must submit Form 13424 electronically through the designated federal grants management platform (such as Grants.gov or the LITC Grants Portal) as outlined in IRS Publication 3319. Paper submissions are generally not accepted unless an organization receives an advance technical hardship waiver from the LITC Program Office.

Before submitting, your sponsoring organization must have an active registration in the federal System for Award Management (SAM.gov) and possess a valid Unique Entity Identifier (UEI) and Employer Identification Number (EIN). If directed to send supplemental documentation by mail, send materials to the specific IRS address as per instructions in the grant guidelines.

7. Step-by-Step Instructions to Fill the Form

Form 13424 collects essential demographic, budgetary, and personnel data. The form is structured into key sections that must be completed accurately to prevent application delays.

Section	Required Information	Instructions for Applicants
Grant Period Request	Application type and requested funding period.	Select New Application or Non-Competitive Continuation, and indicate Single-Year or Multi-Year (Year 1, 2, or 3).
Funding Amounts	Federal grant request and matching funds.	Enter the federal grant dollar amount requested and the matching non-federal funds committed by your organization.
Sponsoring Organization	Legal entity details, EIN, and UEI number.	Provide the legal corporate name, official mailing address, website, and executive contact information.
Clinic Information	Clinic operating name, location, and hours.	Enter the public clinic address, intake hours, telephone numbers, and languages spoken by staff or interpreters.
Key Personnel: Director	Clinic Director name, contact, and credentials.	List the director’s information and check relevant professional credentials (Attorney, CPA, Enrolled Agent, or Other).
Key Personnel: QTE	Qualified Tax Expert contact and credentials.	Provide details for the licensed practitioner who oversees technical controversy casework and student representation.
Key Personnel: QBA & TCO	Business Administrator & Tax Compliance Officer.	Identify the staff members responsible for grant financial management and institutional federal tax compliance.

Understanding Key Clinic Personnel Roles

The IRS requires LITC grant recipients to maintain qualified staff to ensure that low-income taxpayers receive competent representation:

Clinic Director: The administrator responsible for daily clinic operations, case management systems, and community outreach.
Qualified Tax Expert (QTE): An attorney, Certified Public Accountant (CPA), or Enrolled Agent (EA) authorized to practice before the IRS who provides technical tax guidance and supervises casework.
Qualified Business Administrator (QBA): The financial officer who tracks grant expenditures, oversees internal controls, and manages matching fund accounting.
Tax Compliance Officer (TCO): The designated individual who certifies that the sponsoring organization remains fully compliant with its own federal tax filing and payment obligations.

8. Required Documents/Information Needed Before Filling

Form 13424 is submitted as part of a larger grant application package. Assemble the following supporting documentation before completing the form:

Standard Form 424 (SF-424): The standard Application for Federal Assistance required across all federal grant programs.
Form 13424-M (Application Narrative): A detailed written narrative describing your clinic’s experience, target service area, and program performance goals.
Form 13424-J (Detailed Budget Worksheet): An itemized budget illustrating proposed personnel salaries, fringe benefits, travel, equipment, and administrative supplies.
Proof of Matching Funds: Documentation verifying non-federal matching funds, such as institutional commitment letters, foundation pledges, or local government grants.
Professional Licenses and Resumes: Verification of active bar licenses, CPA certificates, or Enrolled Agent credentials for all supervisory staff.
Proof of Tax-Exempt Status: An IRS 501(c)(3) determination letter or proof of accreditation for academic institutions.

9. Common Mistakes to Avoid

Grant applications undergo strict competitive scoring by the LITC Program Office. Avoid these frequent errors when completing Form 13424:

Expired SAM.gov Registration: Your organization must have an active SAM.gov record. Renewals can take several weeks, and an inactive status will block your electronic application.
Budget Mismatches: The federal request and matching fund figures listed on Form 13424 must match the totals on Form 13424-J and Standard Form 424 down to the penny.
Failing to Meet Matching Requirements: The LITC program requires a dollar-for-dollar match. If you request $100,000 in federal grant money, you must document at least $100,000 in qualifying non-federal matching funds.
Inaccurate Public Contact Details: The clinic address and telephone number on Form 13424 are published in national IRS directories. Providing internal administrative lines instead of public intake numbers will misdirect taxpayers.
Missing the Strict Portal Deadline: Federal portals close applications automatically at 11:59 p.m. Eastern Time on the due date. Technical glitches on your end are not accepted as an excuse for late submissions.

10. Penalties for Non-Filing or Errors

Because Form 13424 is an elective grant application rather than a mandatory tax return, there are no civil tax penalties or late-filing fines for choosing not to submit it. However, procedural consequences apply to applicants and grantees:

Application Disqualification: Incomplete forms, missing required fields, or failure to meet minimum eligibility criteria will result in immediate rejection of the grant request.
Grant Revocation and Clawbacks: If a grant is awarded based on inaccurate information or if an organization fails to maintain qualified staff, the IRS can terminate the grant and require repayment of distributed funds.
Federal Debarment: Organizations that mismanage grant funds or violate federal award terms may be suspended or debarred from receiving any future federal grants.
False Statement Sanctions: Submitting intentionally fraudulent budgets, fake match commitments, or forged staff credentials on federal grant documents is a federal crime under 18 U.S.C. Section 1001, carrying substantial fines and potential imprisonment.

11. Related Forms or Schedules

Form 13424 is the foundation of the LITC grant management suite. Key related forms and publications include:

Standard Form 424: Application for Federal Assistance
Form 13424-A: Low Income Taxpayer Clinic (LITC) General Information Report
Form 13424-B: Low Income Taxpayer Clinic (LITC) Case Issues Report
Form 13424-C: Low Income Taxpayer Clinic (LITC) Advocacy Information Report
Form 13424-J: Detailed Budget Worksheet
Form 13424-K: Low Income Taxpayer Clinic (LITC) Case Information Report
Form 13424-L: Statement of Grant Expenditures
Form 13424-M: Low Income Taxpayer Clinic (LITC) Application Narrative
Form 13424-N: Low Income Taxpayer Clinic (LITC) Program Narrative Report
Form 13424-R: Low Income Taxpayer Clinic (LITC) Program Report
Publication 3319: Low Income Taxpayer Clinic Grant Application Package and Guidelines
Publication 4134: Low Income Taxpayer Clinic List

12. Frequently Asked Questions

Can an individual taxpayer file Form 13424 to get free legal help?

No. Individual taxpayers do not file Form 13424. This form is used only by legal aid clinics and universities applying for federal grant funding. If you need tax help, consult IRS Publication 4134 to find an approved clinic near you.

How much funding can an organization request on Form 13424?

Under federal statute, the standard maximum grant award is up to $200,000 per year per clinic. Every federal dollar requested must be matched dollar-for-dollar with non-federal funds raised by the sponsoring organization.

What is the difference between a New Application and a Non-Competitive Continuation?

A New Application is submitted by organizations seeking an LITC grant for the first time or by existing clinics starting a brand-new multi-year cycle. A Non-Competitive Continuation (NCC) is a simplified renewal submitted by clinics currently in year two or three of an approved multi-year grant.

What counts toward the matching funds requirement?

Matching funds can come from cash donations, foundation grants, state or local funding, and third-party in-kind contributions (such as pro bono attorney hours or donated office space). General institutional overhead cannot be counted toward the match.

Must the Clinic Director be a licensed attorney?

Not necessarily. While many Clinic Directors are attorneys, an organization can employ a non-attorney director if it also designates a Qualified Tax Expert (QTE)—who must be an active attorney, CPA, or Enrolled Agent—to supervise all tax casework.

Does submitting Form 13424 guarantee our organization will receive funding?

No. The LITC grant program is competitive. Applications are evaluated and scored based on program need, clinic qualifications, target geographic coverage, and the feasibility of the proposed operating plan.

13. Conclusion: Key Takeaways Summarized

IRS Form 13424 is the central application document for organizations seeking to deliver free tax controversy assistance to underserved taxpayers. Keep these essential points in mind:

Institutional Application: Form 13424 is completed by academic institutions, legal aid societies, and 501(c)(3) nonprofits, not individual taxpayers.
Core Profile Tool: The form captures funding requests, clinic locations, public intake details, and key supervisory staff credentials.
Dollar-for-Dollar Match: Applicants must provide matching non-federal funds equal to 100% of the requested federal grant amount.
Electronic Portal Submission: Submit the form and all accompanying attachments electronically through authorized federal grant portals in accordance with the annual IRS Publication 3319 guidelines.

IRS Form 13424 Guide: LITC Grant Application Information