IRS Form 13424-C Guide: LITC Advocacy Information Report

1. Introduction: What is Form 13424-C?

IRS Form 13424-C, officially titled the Low Income Taxpayer Clinic (LITC) Advocacy Information Report, is an administrative grant reporting form issued by the Internal Revenue Service (IRS). The IRS operates under the United States Department of the Treasury to administer federal tax statutes and collect public revenue.

Rather than being used by ordinary wage earners to calculate taxes, Form 13424-C is used exclusively by organizations funded through 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 federal government provides matching funds to qualifying clinics that assist low-income and English as a Second Language (ESL) taxpayers. Form 13424-C serves as a specialized reporting tool used by clinic directors to document broad-scale advocacy work, including systemic policy submissions, published educational articles, and broadcast media appearances.

2. Purpose of the Form

Low Income Taxpayer Clinics are charged with more than just resolving individual audits or appeals on a case-by-case basis. They also have a statutory mission to identify recurring administrative problems within the IRS, propose policy solutions, and educate the public about taxpayer rights.

When an auditor or computer system repeatedly misapplies tax rules across hundreds of vulnerable taxpayers, an individual lawsuit or audit defense only helps one person at a time. Through “systemic advocacy,” clinics elevate widespread flaws directly to the Taxpayer Advocate Service using the Systemic Advocacy Management System (SAMS) so the IRS can correct procedural defects nationally.

Form 13424-C exists to document and verify these systemic reform efforts. By cataloging SAMS referrals, published educational articles, radio broadcasts, and public service announcements, Form 13424-C proves that a grantee organization is fulfilling its public advocacy mandate under the federal grant agreement.

3. Who Needs to File This Form

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

• Academic Clinical Programs: Law school, business school, and accounting clinics where students and faculty engage in tax policy advocacy and public education.
• Legal Aid Societies: 501(c)(3) civil legal service organizations that advocate on behalf of low-income taxpayers through media outreach and policy reform.
• Non-Profit Community Advocacy Groups: Independent community organizations funded to deliver ESL education and advocate for fairer tax administration.

The form is completed by the Clinic Director, Qualified Tax Expert (QTE), or designated grant reporting administrator. Individual taxpayers represented by a clinic never complete or file this form.

4. Who Is Exempt / Not Required to File

Because Form 13424-C is an operational performance report for active LITC award recipients, most organizations and individuals are completely exempt from filing it:

• Everyday Taxpayers: Individuals resolving personal back taxes, audit letters, or refund delays never use Form 13424-C.
• Commercial Tax Preparers: For-profit CPAs, private tax attorneys, and commercial return preparers do not file this report.
• New Grant Applicants: Organizations that are currently applying for an LITC grant for the first time use Form 13424 and Form 13424-M; post-award reporting forms are submitted only after funding is awarded.
• 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 and file through separate volunteer channels.
• Unfunded Legal Programs: Bar associations, pro bono panels, and charities providing free legal help without federal LITC grant funding do not submit Form 13424-C.

5. When to File

Form 13424-C is submitted on a semi-annual schedule aligned with the calendar grant year, which runs from January 1 through December 31:

• Interim Report: Covers advocacy work and media releases conducted between January 1 and June 30. This filing is typically due to the LITC Program Office in late July (usually July 30 or 31).
• Year-End Report: Covers advocacy work and media releases conducted between July 1 and December 31. This report is generally due in late January or early February following the close of the grant year.

Important Reporting Rule: Unlike other LITC reporting forms that track cumulative full-year statistics, Form 13424-C requires that you do not repeat interim information on your year-end report. Report only first-half activities on the Interim Report, and report only second-half activities on the Year-End Report.

6. Where and How to File

Form 13424-C cannot be submitted through consumer tax software. Grantees must submit the report electronically through official federal grant management platforms.

Clinics typically upload completed Form 13424-C reports through designated online grant administration portals (such as GrantSolutions or the IRS LITC Grants Portal) as part of their comprehensive Interim or Year-End reporting package. In some administrative situations, the LITC Program Office may instruct clinics to transmit secured, password-protected PDF files directly via email to their assigned LITC Advocacy Analyst.

If instructed to submit supplemental documentation by mail, send materials to the specific IRS address as per instructions outlined in IRS Publication 3319. Always maintain digital copies of your submitted reports, published articles, and broadcast verification logs in your clinic archives.

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

Form 13424-C is organized into four distinct parts, each focused on a specific public advocacy or education medium. Review the breakdown below to complete each part accurately.

Part Number	Advocacy Category	Required Information
Header	Grantee Identification	Grant year, official clinic name, and checkbox for Interim or Year-End reporting period.
Part I	Systemic Advocacy Submissions	SAMS issue tracking number, submitter name, date submitted, and brief description of the systemic issue.
Part II	Published Materials	Format (book, law review, magazine, newspaper, website), author name, publication date, title, and article description.
Part III	Television & Radio Appearances	Airing dates, estimated audience reach, topic discussed, clinic presenter names, and brief segment description.
Part IV	Public Service Announcements	Number of times aired, estimated audience reach, discussion topic, presenter, and brief description of the PSA.

Line-by-Line Guidelines for Each Section

When completing the specific sections of Form 13424-C, follow the detailed instructions provided in IRS Publication 3319:

• Part I (Systemic Advocacy Submissions): List only formal issues submitted to the Systemic Advocacy Management System (SAMS) at the IRS. Include the unique SAMS issue tracking number assigned upon submission, along with a concise summary of the procedural or statutory problem identified.
• Part II (Published Materials): Report written works published during the reporting window designed to educate low-income or ESL taxpayers or raise public awareness about LITC services. This includes op-eds, bar journal articles, law review essays, website articles, and substantial educational social media guides.
• Part III (Television and Radio Appearances): List broadcast interviews, panel discussions, or news segments featuring clinic staff. Provide a reasonable estimate of the viewing or listening audience based on media kit data provided by the broadcasting station.
• Part IV (Public Service Announcements): Record short promotional or educational announcements aired on commercial or public broadcast stations, noting how many times the announcement was broadcast.

8. Required Documents/Information Needed Before Filling

To ensure all entries on Form 13424-C are fully verifiable, assemble the following records before completing the document:

• SAMS Confirmation Receipts: Documentation showing the date, submitter, and official tracking number for every systemic issue submitted to TAS.
• Copies of Published Works: Clippings, PDF copies, or live web links of published articles, community brochures, and academic papers.
• Broadcast Station Logs: Invoices, verification letters, or media summaries from television and radio stations detailing air dates, segment lengths, and estimated ratings or audience reach.
• LITC Grant Agreement: Your active grant identification number and approved project objectives to confirm alignment with your application commitments.

9. Common Mistakes to Avoid

Accurate reporting ensures positive standing with your grant analyst. Avoid these frequent missteps when preparing Form 13424-C:

• Repeating Interim Data on the Year-End Report: Submitting first-half SAMS issues or publications again on your Year-End report is an error. Form 13424-C tracks discrete six-month reporting periods.
• Including Confidential Client Data: Never include client names, Social Security Numbers, or identifying case facts. Reports submitted on Form 13424-C may be subject to disclosure under the Freedom of Information Act (FOIA), requiring careful redaction if personal data is improperly included.
• Confusing Community Outreach with Media Advocacy: Conducting an in-person workshop at a local library belongs on Form 13424-A. Publishing an article or broadcasting a radio interview belongs on Form 13424-C.
• Missing SAMS Issue Numbers: Listing an internal policy memo in Part I without an official SAMS tracking number from TAS will cause reviewers to reject the entry.
• Unrealistic Audience Estimates: Avoid guessing wild numbers for radio or television reach. Use standard broadcast market estimates or station coverage data.

10. Penalties for Non-Filing or Errors

Because Form 13424-C is an administrative grant performance report rather than an individual tax return, failing to file does not trigger tax penalties or interest charges. However, federal grant compliance penalties are substantial:

• Freezing of Grant Disbursements: The IRS LITC Program Office can suspend grant drawdowns and withhold expense reimbursements until missing reports are received.
• Corrective Action Placement: Grantees that fail to demonstrate required advocacy work or submit delinquent reports may be placed on administrative probation.
• Loss of Multi-Year Funding: Persistent reporting non-compliance can lead to premature termination of a clinic’s multi-year grant agreement.
• Adverse Federal Past-Performance Records: Delinquencies are recorded in federal grant performance databases, harming the organization’s ability to secure grants from other federal agencies.
• False Claims Liability: Intentionally fabricating broadcast metrics, publication dates, or SAMS submissions on federal grant forms violates 18 U.S.C. Section 1001, carrying criminal fines and potential imprisonment.

11. Related Forms or Schedules

Form 13424-C is part of the comprehensive LITC grant reporting suite. Key related forms and publications include:

• Form 13424: Low Income Taxpayer Clinic (LITC) Application Information
• Form 13424-A: Low Income Taxpayer Clinic (LITC) General Information Report
• Form 13424-B: Low Income Taxpayer Clinic (LITC) Case Issues 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 14411: Systemic Advocacy Issue Submission Form
• 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 Systemic Advocacy Management System (SAMS)?

SAMS is an online portal operated by the Taxpayer Advocate Service where tax professionals, clinics, and citizens can report systemic tax problems—such as computer programming errors, unclear notices, or administrative delays—that affect broad groups of taxpayers nationwide.

Do we repeat Interim Report entries on our Year-End Form 13424-C?

No. Form 13424-C is one of the few LITC reports that does not cumulative-track data. Report activities occurring between January 1 and June 30 on the Interim Report, and report activities occurring between July 1 and December 31 on the Year-End Report.

Can we report clinic social media posts on Form 13424-C?

Yes. Substantive educational blog articles, informational tax guides, or structured educational video series distributed via social media can be reported under Part II (Published Materials), provided they teach tax rights or inform low-income taxpayers about clinic services.

Why does Form 13424-C mention the Freedom of Information Act (FOIA)?

Because LITC reports reflect public grant expenditures, third parties may request copies under FOIA. The LITC Program Office redacts confidential information before releasing documents, but clinics are advised never to include sensitive client data on the form.

What if our clinic had no media appearances or SAMS submissions during the period?

If your clinic did not complete any activities in a particular section, enter “None” or “N/A” in that part. However, active clinics are strongly encouraged to participate in systemic advocacy and community awareness throughout the grant year.

Who can submit a SAMS issue reported in Part I?

Any clinic staff member, supervising attorney, Qualified Tax Expert, or clinic student intern can submit a systemic issue to SAMS, provided the issue relates to recurring hurdles faced by low-income or ESL taxpayers.

13. Conclusion: Key Takeaways Summarized

IRS Form 13424-C highlights the broader systemic influence of Low Income Taxpayer Clinics beyond individual client files. Keep these primary points in mind:

• Advocacy Tracking Tool: Form 13424-C records SAMS systemic advocacy filings, published educational writings, broadcast appearances, and public service announcements.
• Semi-Annual Deadlines: Submit the form twice each calendar grant year—once for the Interim Report (covering January through June) and once for the Year-End Report (covering July through December).
• No Repetition: Do not carry forward interim entries into the year-end submission; report only second-half activities on your Year-End report.
• Preserve Confidentiality: Never include individual client identifying information on this form to ensure compliance with federal privacy rules and FOIA standards.
• Submit via Portal: Deliver your report electronically through designated grant portals in accordance with the specific IRS address as per instructions in Publication 3319.