B. REQUIRED CONTENT FOR LITC NEW GRANT APPLICATIONS AND CONTINUATION REQUESTS

i. Determining Type of Application

There are two types of LITC grant applications: LITC New Grant Applications and Continuation Requests.

n A new applicant seeking an LITC grant award for the first time, or a returning clinic whose LITC award

period has ended before or will end on December 31, 2026, must submit a New Grant Application to apply for 2027 funding. See Section IV.B.ii, Submitting a New Grant Application.

n A returning clinic funded with a multiyear LITC grant that ends after December 31, 2026, must

submit a Continuation Request to be considered for 2027 funding. See Section IV.B.iv, Submitting a Continuation Request.

ii. Submitting a New Grant Application

LITC New Grant Applications must be submitted electronically in the LITC Grants Portal at https://LITCgrants.treasury.gov. Applicants will be prompted to create an application and select the type: New or Continuation. Training sessions for applicants submitting a New Application are noted under “Important Dates” in this publication. The dates, any changes to sessions, and registration or session links will be available on the TAS website at www.taxpayeradvocate.irs.gov/about-us/litc-grants. Presentation materials will also be posted to the website after the sessions. Problems or additional questions about working within the portal may be directed to the LITC Program Office at LITCGrants@treasury.gov.

The Funding Opportunity Number for the 2027 LITC Grant Application is TREAS-GRANTS-052027-001.

iii. Instructions for Completing a New Grant Application

The Office of Management and Budget (OMB) requires certain standard forms for all federal grant programs. The IRS also requires specific forms be completed for an LITC grant.

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A complete New Grant Application consists of the following items, submitted through the LITC Grants Portal and prepared in accordance with the instructions:

n Standard Form 424, Application for Federal Assistance;

n IRS Form 13424-J, Detailed Budget Worksheet and Narrative Explanations;

n IRS Form 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative;

n The following attachments are also required:

n Tax-exempt determination letter, if applicable;

n Proof of academic accreditation, if applicable;

n Most recent audited financial statement. See Section IV.E.iv, Office of Management and Budget Audit

Requirement. For an applicant that does not have audited financial statements, an unaudited statement for its most recent fiscal year and a statement as to why an audited financial statement is not available;

n Indirect cost rate agreement, if applicable; and

n Helpful but not required:

n Documentation ( e.g., articles of incorporation or an IRS Form 2848, Power of Attorney and Declaration

of Representative) indicating that the designated TCO on Form 13424 is properly authorized to receive tax information. Providing this information in advance can speed resolution if an issue is discovered.

When completing Form 13424-M, answer all parts of each question. When available, helper text will appear when hovering over a circle with the letter “i” in the center.

iv. Submitting a Continuation Request

A returning clinic funded with a multiyear LITC grant that ends after December 31, 2026, must submit a Continuation Request via the LITC Grants Portal. In 2027, clinics requesting continuation will complete a full Form 13424-M due to the form’s revision and new format. In future years, a continuation request will only require completion of specific fields and information where there are substantial changes. The Continuation Request will not undergo a Technical Review. Training for returning clinics submitting a Continuation Request will be announced on the LITC Toolkit. Questions about application contents may be directed to the Program Office at LITCProgramOfce@irs.gov. Problems working within the portal should be sent to LITCGrants@treasury.gov.

v. Instructions for Completing a Continuation Request

A complete Continuation Request consists of the following items, submitted through the LITC Grants Portal and prepared in accordance with the instructions:

n Standard Form 424, Application for Federal Assistance;

n IRS Form 13424-J, Detailed Budget Worksheet and Narrative Explanations;

n IRS Form 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative;

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APPLICATION AND SUBMISSION PROCESS

n The following attachments are also required:

n Most recent audited financial statement. See Section IV.E.iv, Office of Management and Budget Audit

Requirement. For an applicant that does not have audited financial statements, an unaudited statement for its most recent fiscal year and a statement as to why an audited financial statement is not available;

n Indirect cost rate agreement, if applicable; and

n Helpful but not required:

n Documentation ( e.g., articles of incorporation or an IRS Form 2848, Power of Attorney and Declaration

of Representative) indicating that the designated TCO is properly authorized to receive tax information. Providing this can speed resolution if an issue is discovered.

vi. Withdrawing Applications After Submission

LITC grant applications may be withdrawn during the application process or prior to when grant money is awarded by notifying the LITC Program Office through the LITC Grants Portal at LITCGrants@treasury.gov or by emailing the LITC Program Office at LITCProgramOfce@irs.gov. See Section VII.F, Contacting the LITC Program Office. New applications that are started but not submitted by the deadline will be treated as incomplete and closed in the grant system.