WHAT’S NEW IN GRANT YEAR 2027

This list highlights key changes for the 2027 grant year. All applicants should read the full publication. By

accepting the Notice of Award, grant recipients agree to follow the guidelines in Publication 3319.

FORM 13424-M, LOW INCOME TAXPAYER CLINIC (LITC) APPLICATION NARRATIVE

The LITC Program Office has revised Form 13424-M and combined it with Form 13424, Low Income Taxpayer

Clinic (LITC) Application Information, to create a single, dynamic form. The form will only display the questions

relevant to the type of clinic selected. To ensure the form displays the correct questions, make sure the clinic

type selected matches the services that the applicant plans to offer.

n Clinic Service Type: Choose one of the following:

n ESL Education; or

n Representation, Education, and Advocacy (also known as a full scope LITC).

n Service Delivery Model: If you select Representation, Education, and Advocacy, the options will be:

n Representation – Staff (Employees of the LITC will provide a majority of the representation) ; or

n Representation – Volunteer (The LITC will refer volunteers to provide a majority of the

representation). Tip : If you select the “Volunteer” model, provide detailed responses to

questions in that section of the application.

STAFFING SECTION

Indicate if one person will serve in one or more key roles to eliminate reentering the same information such as

email address, telephone number, and credential information.

n For the Qualified Tax Expert (QTE), you must provide the individual’s credential (CPA, Attorney, Enrolled

Agent, or Other) information, including state of licensure, license number, and whether licensed to

practice before the U.S. Tax Court.

For 2027, all applicants must complete the new Form 13424-M, but for those submitting Continuation

Requests, the LITC Program Office will provide special instructions via a webinar and presentation materials

made available on the LITC Toolkit.

vi LOW INCOME TAXPAYER CLINICS