Form 13424-A - Low Income Taxpayer Clinic (Litc) Interim And Year-End Report General Information Page 5
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5Instructions for Form 13424-A, Low Income Taxpayer Clinic (LITC)
Interim and Year-End Report General Information
Referrals
Line 8. Clinics that operate an ESL program should report on this line the number of ESL taxpayers referred to a pro bono panel or
controversy program for representation services during the reporting period. Clinics that operate a controversy program should mark
this line “N/A.”
Line 9. Report on this line the number of taxpayers for whom Taxpayer Advocate Service (TAS) assistance was requested during the
reporting period. Only clinics operating a controversy program should complete this line.
Tax Returns and Other Documents
Clinics may prepare tax returns in two limited situations: when ancillary to ESL outreach and educational activities, or to resolve a tax
controversy. Taxpayers who need current year tax return preparation services should be referred to a Volunteer Income Tax
Assistance (VITA) site, Tax Compliance for the Elderly (TCE) site, or an IRS Taxpayer Assistance Center.
Line 10A. Clinics that operate an ESL program should report on this line the number of tax returns prepared ancillary to ESL activities.
Ancillary tax return preparation must be incidental to an ESL program's primary mission and the program may only provide such
assistance if the request to do so arises from the clinic's primary outreach and educational activities.
Line 10B. Clinics that operate a controversy program should report on this line the number of tax returns prepared to resolve a
controversy.
Line 10C. Report on this line the total number of tax returns prepared during the reporting period. The number reported on this line
should equal the total of lines 10A and 10B.
Line 11. Report on this line the number of Individual Taxpayer Identification Number (ITIN) applications prepared during the reporting
period.
Volunteer Activities
Line 12. Check the appropriate box to indicate whether the clinic maintains a pro bono panel to which taxpayers can be referred for
controversy representation. ESL clinics are required to maintain a pro bono panel and controversy clinics are encouraged to maintain
a pro bono panel to which they may refer tax controversy cases.
Lines 13A-F. In this section, report on the number of volunteers who provided service to the clinic during the reporting period. Count
each volunteer only once, based on the category of services the volunteer typically provides to the clinic. If a tax practitioner is
multilingual and also provides translation services, you may note that in the program narrative; however only count each volunteer
once in this section.
Line 13G. Report on this line the total number of volunteers. The number reported on this line should equal the total of lines 13A
through 13F and should be an accurate count of all individuals who volunteered at the clinic during the reporting period.
Line 14. Report on this line the total number of service hours provided by volunteers during the reporting period. Form 13424-F,
Volunteer/Pro Bono Time Reporting, has been provided to assist you in tracking volunteer hours. Form 13424-F is for internal record
keeping by the clinic only and is not required to be submitted to the LITC Program Office.
Professional Education Activities
Report on accredited continuing professional education (CPE) or Continuing Legal Education (CLE) presentations conducted during
the reporting period in this section.
Note: Report only professional education activities dealing with issues affecting ESL or low income taxpayers.
Line 15. Report on this line the total number of CPE or CLE credits available through presentations held during the reporting period.
For example, if during the reporting period the clinic held three lunchtime presentations offering one hour of CLE credit each, and one
day-long presentation, offering eight hours of CLE credit, the clinic would enter "11" on line 15.
Line 16. Report the topics covered during CPE or CLE presentations. If more lines are required, attach additional pages as
necessary. Do not repeat topics on multiple lines. If a topic was repeated throughout multiple presentations, you may list the number
of times the topic was presented. For example, you may enter “EITC x 4” to indicate you held four CPE or CLE presentations on the
Earned Income Tax Credit during the reporting period.
13424-A
Department of the Treasury - Internal Revenue Service
Form
(Rev. 4-2012) Catalog Number 53040U
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