IRS Form 13424-A Guide: LITC General Information Report

1. Introduction: What is Form 13424-A?

IRS Form 13424-A, officially titled the Low Income Taxpayer Clinic (LITC) General Information Report, is an administrative grant reporting 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.

Rather than being used by everyday citizens to file income taxes, Form 13424-A is used exclusively by organizations that receive federal grant funding under the Low Income Taxpayer Clinic program. The program is administered independently by the Taxpayer Advocate Service (TAS) through the national LITC Program Office.

Under Section 7526 of the Internal Revenue Code, the IRS provides matching grant funds to qualifying legal clinics and academic institutions. Form 13424-A is a mandatory compliance report used to track non-litigation activities, including community outreach, taxpayer education, and brief consultations.

2. Purpose of the Form

Low Income Taxpayer Clinics do far more than represent taxpayers in formal audits, appeals, and court litigation. They are also statutorily required to conduct educational outreach, inform English as a Second Language (ESL) taxpayers of their rights, and provide brief advice to individuals who may not need a full legal case opened.

Because federal grant dollars fund these programs, the IRS requires detailed accountability. While other forms track individual legal casework, Form 13424-A exists to capture the broad community impact of the clinic that occurs outside of formal case representation.

By compiling data on educational seminars, referral networks, volunteer engagement, and public presentations, Form 13424-A proves that a clinic is fulfilling its grant agreement. The IRS uses this data to measure program effectiveness, justify congressional budget allocations, and evaluate future grant funding requests.

3. Who Needs to File This Form

Form 13424-A is strictly an institutional compliance document. It must be completed and submitted by organizations currently receiving federal LITC matching grant funds, including:

• Legal Aid Societies: 501(c)(3) non-profit legal services organizations operating an approved tax clinic.
• Academic Institutions: Accredited law schools, business schools, and accounting departments running clinical programs where students represent or educate taxpayers under faculty supervision.
• Community Advocacy Non-Profits: Non-profit community organizations funded to provide tax controversy assistance or ESL taxpayer educational programs.

Form 13424-A is submitted by the Clinic Director or Qualified Business Administrator (QBA) on behalf of the grantee organization. Individual taxpayers seeking assistance never file this form.

4. Who Is Exempt / Not Required to File

Because Form 13424-A is exclusively a grant management tool for active LITC award recipients, most organizations and individuals are completely exempt from filing it:

• Individual Taxpayers: Everyday filers resolving a personal audit or collection balance do not use this report.
• LITC Grant Applicants: Organizations that are merely applying for an LITC grant for the first time use Form 13424 and Form 13424-M, not Form 13424-A.
• VITA and TCE Programs: Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) partner sites focus on tax return preparation and report through separate volunteer channels.
• Non-Funded Pro Bono Programs: Bar associations, accounting societies, or charities providing free tax assistance without federal LITC grant funding do not submit this form.

5. When to File

Form 13424-A is not an annual tax return filed on April 15. Instead, it follows a semi-annual reporting schedule aligned with the LITC calendar grant year (January 1 through December 31):

• Interim Report: Covers clinic activities conducted from January 1 through June 30. This submission is typically due to the LITC Program Office in late July or early August.
• Year-End Final Report: Covers clinic activities conducted during the entire calendar year (or the second half from July 1 through December 31, depending on program guidelines). This submission is generally due in late January or early February following the close of the grant year.

Specific due dates are published annually by the IRS in Publication 3319. Missing these deadlines can jeopardize current grant disbursements and future award eligibility.

6. Where and How to File

Form 13424-A cannot be filed using commercial consumer tax software. Grantees must submit the report electronically through authorized federal grant administration systems.

Grant recipients typically upload completed reports through the designated online LITC Grants Portal or the federal government’s grant management system. In some instances, the LITC Program Office may direct clinics to transmit password-protected files directly via secure email to their assigned LITC grant analyst.

If instructed to submit supplemental documentation or paper correspondence, mail materials to the specific IRS address as per instructions outlined in IRS Publication 3319. Always retain digital and hard copies of your submitted reports along with underlying database records for your clinic archives.

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

Form 13424-A captures aggregate programmatic data. Clinic staff must gather statistics from their case management software (such as LegalServer or custom databases) before completing the lines.

Section	Activity Category	What to Report
Header	Grantee Identification	Enter the organization legal name, LITC grant number, grant year, and indicate whether this is an Interim or Year-End report.
Section 1	Outreach Activities	Record presentations and meetings held to promote the clinic to low-income populations and social service agencies.
Section 2	Educational Activities	Report formal seminars and workshops conducted to teach low-income and ESL taxpayers about their tax rights and duties.
Section 3	Consultations	Enter the total number of brief advice or informational sessions provided to taxpayers where a formal controversy case was not opened.
Section 4	Referrals	Track taxpayers referred out to free tax prep sites (VITA/TCE), private pro bono panels, legal aid, or commercial preparers.
Section 5	Tax Returns & Documents	Count delinquent or amended tax returns, forms, and petitions prepared as part of resolving disputes or educating taxpayers.
Section 6	Volunteer Activities	Report pro bono attorneys, CPAs, enrolled agents, and students who contributed time to non-case clinic operations.
Section 7	Professional Education	Record Continuing Legal Education (CLE) or training sessions clinic staff provided to outside professionals and community partners.

Line-by-Line Reporting Guidelines

When compiling numbers for Form 13424-A, adhere to the specific definitions provided by the LITC Program Office:

• Distinguishing Outreach from Education: Outreach events (Section 1) inform the public that the clinic exists and explain how to access its services. Educational events (Section 2) teach substantive tax rights, such as filing obligations, the Earned Income Tax Credit, or worker classification.
• Counting Consultations: A consultation occurs when clinic staff or volunteers provide substantive tax information or evaluate documents for a taxpayer, but determine that full representation is either unnecessary or outside clinic guidelines.
• Tracking Audience Demographics: Pay close attention to separate lines that distinguish between general low-income attendees and English as a Second Language (ESL) individuals.
• Volunteer Hours: Ensure volunteer counts in Section 6 align with the formal time logs maintained on Form 13424-F.

8. Required Documents/Information Needed Before Filling

To accurately complete Form 13424-A, clinic administrators should compile the following source documents and data exports:

• Case Management System Reports: Statistical summaries from software like LegalServer tracking non-case intake, brief services, and closed consultations.
• Outreach and Education Logs: Records of dates, locations, partnering community groups, presentation topics, and sign-in sheets showing attendee counts.
• Referral Logs: Documentation of inbound calls and outbound referrals directed to VITA clinics, state agencies, or private bar panels.
• Volunteer Time Logs: Records documenting hours worked by pro bono attorneys, accountants, interpreters, and student interns.
• LITC Grant Agreement: Your approved program plan and budget narrative to verify that your reported activities match your grant commitments.

9. Common Mistakes to Avoid

Reporting errors on Form 13424-A can trigger inquiries from your LITC grant analyst or delay funding. Be vigilant about avoiding these common mistakes:

• Double-Counting Consultations as Cases: Never report a taxpayer on Form 13424-A as a consultation if you also opened a formal controversy representation file reported on Form 13424-K.
• Confusing Outreach with Education: Handing out brochures at a community fair is outreach; presenting a one-hour workshop on taxpayer rights is education. Misclassifying these events distorts performance metrics.
• Mismatches with the Narrative Report: The quantitative numbers reported on Form 13424-A must match the written descriptions provided in your Form 13424-N (Program Narrative Report).
• Failing to Track ESL Numbers Separately: The LITC statute emphasizes service to ESL populations. Failing to separate ESL attendees from general attendees can obscure key grant deliverables.
• Late Submissions: Waiting until the last minute can lead to technical upload delays on grant portals, resulting in missed reporting deadlines.

10. Penalties for Non-Filing or Errors

Form 13424-A is not an income tax return, so failing to file does not result in traditional civil tax penalties or interest charges. However, the administrative consequences under federal grant rules are significant:

• Withholding of Grant Funds: The IRS may freeze grant drawdowns or withhold reimbursement payments until delinquent reports are submitted and approved.
• Corrective Action Plans: Inaccurate or incomplete reporting may place the clinic on administrative probation, requiring formal remediation plans.
• Loss of Multi-Year Funding: Serious non-compliance can result in the termination of an organization’s multi-year grant agreement.
• Disqualification from Future Awards: Unsatisfactory grant performance records remain on file, impairing the organization’s ability to secure future federal grants across any agency.
• False Claims Sanctions: Submitting intentionally inflated or fraudulent participant counts on federal grant reports violates 18 U.S.C. Section 1001, exposing the organization and individuals to criminal prosecution and civil False Claims Act liability.

11. Related Forms or Schedules

Form 13424-A is one component of the broader LITC grant administration toolkit. Related forms and publications include:

• Form 13424: Low Income Taxpayer Clinic (LITC) Application Information
• Form 13424-B: Low Income Taxpayer Clinic (LITC) Case Issues Report
• Form 13424-C: Low Income Taxpayer Clinic (LITC) Advocacy Information Report
• Form 13424-F: Volunteer / Pro Bono Time Reporting
• 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

What is the difference between Form 13424-A and Form 13424-K?

Form 13424-A tracks aggregate, non-litigation activities such as community outreach, education sessions, brief consultations, and referrals. Form 13424-K tracks detailed case data for taxpayers who receive formal legal representation in active tax controversies with the IRS.

Can a clinic report telephone calls as consultations on Form 13424-A?

Yes, but only if the phone call involved substantive legal or tax advice, document review, or diagnostic intake. Routine administrative calls, such as scheduling appointments or giving office directions, cannot be counted as consultations.

Do we report tax returns prepared for clients on this form?

Yes. While LITCs generally do not provide routine tax preparation, they frequently prepare delinquent or amended returns essential to resolving an active dispute. These returns are reported under the specific document preparation section of Form 13424-A.

How should our clinic count attendees at a virtual educational webinar?

You should count unique, verified participants who logged into the live session. Do not count automated registrations or individuals who signed up but failed to attend.

What happens if our clinic did not meet its projected outreach goals?

If your actual numbers fall short of the projections made in your initial grant application, you must provide a detailed explanation in your accompanying Form 13424-N Program Narrative Report. Demonstrating good faith efforts and describing corrective strategies helps maintain positive standing with your grant analyst.

Must volunteer hours reported on Form 13424-A match our accounting records?

Yes. The volunteer activities summarized on Form 13424-A must reconcile with the volunteer time records used to support your matching fund calculations on Form 13424-J and Form 13424-L.

13. Conclusion: Key Takeaways Summarized

IRS Form 13424-A is an essential reporting tool that highlights the broad community impact of Low Income Taxpayer Clinics. Keep these essential practices in mind:

• Comprehensive Non-Case Reporting: Use Form 13424-A to document outreach events, taxpayer education sessions, consultations, referrals, and volunteer contributions.
• Semi-Annual Deadlines: Submit the report twice each grant year—once for the Interim Report (covering January through June) and once for the Year-End Report (covering the full calendar year).
• Prevent Double-Counting: Ensure that brief consultations reported on this form are never counted as open controversy cases on Form 13424-K.
• Reconcile Narrative and Data: Verify that the quantitative metrics on Form 13424-A align perfectly with your written descriptions on Form 13424-N before uploading them to the grant portal.