Publication 4134: LITC Program Report Requirements
A guide for LITC grant recipients on the data, documentation, and procedural requirements for the mandatory annual program report outlined in IRS Publication 4134.
The Low-Income Taxpayer Clinic (LITC) program, administered by the Taxpayer Advocate Service, provides federal grant funding to organizations offering free or low-cost legal assistance to individuals with tax disputes with the IRS. These clinics are independent of the IRS and serve a specific segment of the population, including those with low incomes or who speak English as a second language (ESL). To ensure accountability and measure program effectiveness, the IRS requires grant recipients to submit detailed annual reports. The results are compiled in Publication 5066, the LITC Program Report, which details the program’s accomplishments.
Who Must File the Report
The obligation to file an annual program report is a mandatory requirement for any organization that received an LITC grant from the IRS for the reporting year. Acceptance of the federal grant, which can be up to $200,000 per year, contractually binds the clinic to comply with all program requirements, including the submission of both interim and year-end reports. The IRS uses the data from these reports to oversee the program, evaluate the clinic’s performance against its stated goals, and make informed decisions regarding future funding allocations.
Information Required for the Report
Preparing the annual submission involves compiling extensive data that is ultimately entered into Form 13424-R, the LITC Annual Report. Clinics must gather detailed information about their operations, including the organization’s name, address, and contact details. Information about staff and volunteers, such as attorneys, accountants, and other qualified representatives who work on cases, is also required.
A significant portion of the report focuses on specific case data. Clinics must track and report on the types of tax controversies handled, such as audits, appeals, and collection matters. For each case, the clinic must document the amount of tax in controversy, which cannot exceed $50,000 for a given tax year. The outcomes of these cases are also reported. This data allows the LITC Program Office to analyze trends and measure the success of the program in resolving taxpayer disputes.
Clinics are also required to report aggregated, non-identifying demographic information about the taxpayers they serve. This includes data on client income levels, which must be at or below 250% of the federal poverty guidelines, and the primary languages spoken by clients. The report must also detail the clinic’s education and outreach activities, including information on workshops, seminars, and other events held to inform taxpayers about their rights and responsibilities.
Submitting the Annual Report
After gathering all necessary information and completing Form 13424-R, clinics must adhere to a specific submission process. The year-end report has an annual deadline, and timeliness is a factor in program compliance. The required method for submission is electronic, through the LITC Grants Portal. Access to this portal requires registration through Grants.gov and an ID.me account for authentication.
Within the portal, the clinic’s authorized representative must upload the completed report and any other required documentation. The final step involves certifying the accuracy and completeness of the submitted information. Following a successful submission, the clinic will receive an electronic confirmation of receipt. This report then becomes a document used by the LITC Program Office for oversight and to assess the clinic’s performance for continued participation in the program.