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https://www.irs.gov/newsroom/whats-hot

Here you'll find items of current interest — new programs, recent guidance or timely reminders. Tax extension filers don't need to wait until October 17 Taxpayers who requested an extension to file their 2021 tax return don't have to wait until mid-October to file. If a taxpayer has all the necessary information to file an accurate return, they can file electronically at any time before the October deadline and avoid a last-minute rush to file. Taxpayers who requested more time to file an accurate return have until October 17, 2022. Those who have what they need to file, however, should file as soon as possible to avoid delays in processing their return. Tax season alerts and planning ahead for 2023 Taxpayers face a number of issues due to critical tax law changes that took place in 2021 and ongoing challenges related to the pandemic. The IRS continues to share updated information for people now filing their 2021 tax returns and those planning for the 2022 return they will file next year, as well as anyone who has previous year tax returns awaiting processing by the IRS. This special alerts page is designed to help anyone whether they are now preparing their tax return or are awaiting processing of a return or refund and the latest updates on IRS letters, or notices. Newer updates will be placed at the top of this page; the IRS will also provide critical updates through social media. Coronavirus Tax Relief For the latest information about coronavirus tax relief, see the Coronavirus Tax Relief and Economic Impact Payments page. Visit our Coronavirus and Economic Impact Payments: Resources and Guidance page for our latest content including news releases, Tax Tips, frequently asked questions, multilingual partner materials and more. To learn about IRS operations during COVID-19, visit our operations page for up-to-date status on affected IRS operations and services. Outreach Connection Get free tax content to share  with your staff, clients, customers or colleagues that you can include in your: Website e-Newsletter Twitter, Instagram or other social media Taxpayer Bill of Rights All taxpayers have a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them. The Right to Be Informed The Right to Quality Service The Right to Pay No More than the Correct Amount of Tax The Right to Challenge the IRS's Position and Be Heard The Right to Appeal an IRS Decision in an Independent Forum The Right to Finality The Right to Privacy The Right to Confidentiality The Right to Retain Representation The Right to a Fair and Just Tax System Tax Withholding The IRS encourages taxpayers to perform a quick "paycheck checkup" by using the Withholding Estimator to check if they have the right amount of withholding for their personal situation. Consumer Alerts on Tax Scams ‪Note that the IRS will never: Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. Generally, the IRS will first mail you a bill if you owe any taxes. Threaten to immediately bring in local police or other law-enforcement groups to have you arrested for not paying. Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe. Ask for credit or debit card numbers over the phone. For more information on tax scams, please see Tax Scams/Consumer Alerts. For more information on phishing scams, please see Suspicious emails and Identity Theft. Call the Centers for Disease Control (CDC) <!– finder="" vaccine="" widget=""> </!–>

https://www.irs.gov/newsroom/multimedia-center

Welcome to the resource center for members of the media — online tools and information straight from the source available in both English, Spanish and more. Here you'll find links to a variety of resources and multimedia files to help you report the latest tax news. We have press kits, news releases and public service advertisements, as well as sound bites, radio spots and more. Social Media The IRS has a presence on social media platforms. Follow us for the latest updates on tax changes, scam alerts, initiatives, products and services. IRS has a smartphone application, IRS2Go, that lets you interact with the IRS using your mobile device. The mobile application includes the following features: Get your refund status. Make a payment.  Find free tax preparation assistance. Stay connected with the IRS. For more information, visit our social media page. Video We have numerous video Tax Tips available for viewing, along with their texts. English Español Chinese Vietnamese American Sign Language (ASL) Audio Need an audio spot for your website? We've compiled a host of MP3 files covering a variety of topics and formats. Audio Files for Podcasts: Hear them now, or download the MP3s to hear them later Text In addition to audio and video Tax Tips, we also have them in print. IRS Tax Tips: Daily Tax Tips are available throughout the filing season. Marketing Materials and Other Resources Use these items to get you started or fill in empty spaces. You'll find print public service advertisements (PSAs), posters and more. EITC for partners IRS Radio PSAs e-News Subscriptions Want to get the latest tax news right in your inbox? We've got a number of email subscription services to choose from. Take a look and sign up for the ones that interest you. IRS2Go IRS2GoApp YouTube @IRSVideos @IRSVideosASL @IRSmultilingual Taxpayer Advocate Twitter @IRSnews @IRStaxpros @IRSenEspanol @RecruitmentIRS @YourVoiceAtIRS @IRStaxsecurity @IRSsmallbiz @IRS_CI LinkedIn LinkedIn Instagram @IRSnews Facebook IRS IRS en Español IRS Tax Pros Taxpayer Advocate e-News e-News Subscriptions

https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

Find information on the most recent tax relief provisions for taxpayers affected by disaster situations. See FAQs for Disaster Victims for information about the definition of an affected taxpayer. For prior tax relief provided by the IRS in disaster situations based on FEMA's declarations of individual assistance, please visit Around the Nation. Recent tax relief 2023 AL-2023-01, IRS announces tax relief for victims of January 12 severe storms, straight-line winds, and tornadoes in Alabama GA-2023-01, IRS announces tax relief for victims of severe storms, straight-line winds, and tornadoes in Georgia IR-2023-09, IRS: Georgia, Alabama storm victims qualify for tax relief; April 18 deadline, other dates extended to May 15 IR-2023-03, IRS: California storm victims qualify for tax relief; April 18 deadline, other dates extended to May 15 CA-2023-01, IRS announces tax relief for victims of severe winter storms, flooding, and mudslides in California 2022 NY-2022-09, IRS announces tax relief for victims of severe winter storm in New York FL-2022-20, IRS announces tax relief for victims of Hurricane Nicole NY-2022-08, IRS announces tax relief for severe winter storm and snowstorm in New York IL-2022-08, IRS announces tax relief for Illinois severe storm and flooding IR-2022-185, IRS: Deadline to file 2019 and 2020 tax returns to get COVID penalty relief postponed in declared disaster areas IR-2022-177, IRS expanding dyed diesel penalty relief as a result of Hurricane Ian IR-2022-175, IRS: Don’t miss this important Oct. 17 tax extension deadline SC-2022-06, IRS announces tax relief for victims of Hurricane Ian in South Carolina NC-2022-10, IRS announces tax relief for victims of Hurricane Ian in North Carolina IR-2022-173, IRS: Hurricane Ian victims in the Carolinas qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15 IR-2022-169, IRS granting dyed diesel penalty relief as a result of Hurricane Ian  FL-2022-19, IRS announces tax relief for victims of Hurricane Ian in Florida IR-2022-168, IRS: Hurricane Ian victims in Florida qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15 IR-2022-166, IRS continues relief to drought-stricken farmers and ranchers in 44 states, other regions IR-2022-164, IRS: Alaska storm and flood victims qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15 AK-2022-04, IRS announces tax relief for Alaska severe storm, flooding, and landslides IR-2022-161, IRS: Hurricane Fiona victims in Puerto Rico qualify for tax relief; Oct. 17 deadline, other dates extended to Feb. 15 PR-2022-10, IRS announces tax relief for Puerto Rico victims of Hurricane Fiona AZ-2022-08, IRS announces tax relief for Arizona severe storms MS-2022-01, IRS announces tax relief for Mississippi water crisis victims IR-2022-156, September is National Preparedness Month; IRS urges everyone to update and secure their records to prepare now for natural disasters MO-2022-07, IRS announces tax relief for Missouri severe storms and flooding victims IR-2022-149, IRS: Missouri storm, flooding victims now eligible for tax relief; Oct. 17 deadline, other dates extended to Nov. 15 VI-2022-01, IRS announces tax relief for island of St. Croix, U.S. VI water shortage IR-2022-145, IRS: Kentucky storm, flooding victims now eligible for tax relief; October 17 deadline, other dates extended to November 15 KY-2022-06, IRS announces tax relief for Kentucky severe storms, flooding, landslide and mudslide victims OK-2022-02, IRS announces tax relief for Oklahoma severe storms, tornadoes and flooding victims MT-2022-01, IRS announces tax relief for Montana severe storm and flooding victims NM-2022-05, IRS announces tax relief for New Mexico wildfires and straight-line winds IR-2022-102, Ahead of hurricane season, IRS offers tips on ways to prepare for natural disasters PR-2022-02, IRS announces tax relief for Puerto Rico severe storms, flooding and landslides TN-2022-01, IRS announces tax relief for Tennessee severe storms, straight-line winds and tornadoes WA-2022-01, IRS announces tax relief for Washington severe storms, straight-line winds, flooding, landslides and mudslides CO-2022-01, IRS announces tax relief for Colorado wildfires and straight-line winds IR-2022-01, For Colorado wildfire victims, IRS extends 2021 tax-filing deadline, other deadlines to May 16 2021 AR-2021-01, IRS announces tax relief for Arkansas victims of severe storms and tornadoes AL-2021-03, IRS announces tax relief for Alabama victims of severe storms and flooding IR-2021-254, Hurricane Ida tax relief extended to February 15 for part or all of six qualifying states TN-2021-02, IRS announces tax relief for Tennessee victims of severe storms, straight-line winds and tornadoes IL-2021-07, IRS announces tax relief for Illinois victims of severe storms, straight-line winds, and tornadoes IR-2021-252, For Illinois and Tennessee tornado victims, IRS extends 2021 tax-filing deadline, other deadlines to May 16 KY-2021-02, IRS announces tax relief for Kentucky victims of severe storms, straight-line winds, flooding and tornadoes IR-2021-248, For Kentucky tornado victims, IRS extends 2021 tax-filing deadline, other deadlines to May 16 IR-2021-230, IRS: All of Mississippi now qualifies for expanded Hurricane Ida relief; Sept. 15, Oct. 15 deadlines, other dates extended to Jan. 3 IR-2021-224, More California wildfire relief from IRS: Sept. 15, Oct. 15 deadlines, other dates further extended to Jan. 3 for certain areas  CT-2021-05, IRS announces tax relief for Connecticut victims of the remnants of Hurricane Ida IR-2021-213, More Ida relief from IRS: Sept. 15, Oct. 15 deadlines, other dates extended to Jan. 3 for parts of Connecticut IR-2021-210, Additional Hurricane Ida relief from IRS: Sept. 15, Oct. 15 deadlines, other dates further extended to Jan. 3 for parts of Mississippi; Nov. 1 deadline still applies to the rest of the state MS-2021-03, IRS announces tax relief for victims of Hurricane Ida in Mississippi IR-2021-193, IRS: Drought-stricken farmers and ranchers have more time to replace livestock IR-2021-187, IRS extends dyed diesel fuel penalty relief in Louisiana due to Hurricanes Ida and Nicholas PA-2021-05, IRS announces tax relief for Pennsylvania victims of Hurricane Ida IR-2021-183, IRS: Tax relief now available to Ida victims in Pennsylvania; Oct. 15 deadline, other dates extended to Jan. 3 NC-2021-01, IRS announces tax relief for North Carolina victims of remnants of Tropical Storm Fred MS-2021-02, IRS announces tax relief for Mississippi victims of Hurricane Ida IR-2021-180, IRS: Hurricane Ida victims in Mississippi now eligible for tax relief; October 15 deadline, other dates extended to November 1 NJ-2021-01, IRS announces tax relief for New Jersey victims of remnants of Hurricane Ida NY-2021-01, IRS announces tax relief for New York victims of remnants of Hurricane Ida IR-2021-179, IRS: Tax relief now available to Ida victims in New York and New Jersey; Oct. 15 deadline, other dates extended to Jan. 3 Tax Tip 2021-131, Understanding what happens after a disaster that leads to taxpayer relief IR-2021-176, IRS grants dyed diesel fuel penalty relief in Louisiana due to Hurricane Ida LA-2021-04, IRS announces tax relief for victims of Hurricane Ida in Louisiana IR-2021-175, IRS: Tax relief now available to victims of Hurricane Ida; Oct. 15 deadline, other dates extended to Jan. 3 IR-2021-174, September is National Preparedness Month; IRS urges taxpayers to prepare for natural disasters TN-2021-01, IRS announces tax relief for victims of severe storms and flooding in Tennessee CA-2021-03, IRS announces tax relief for victims of wildfires in California MI-2021-01, IRS announces tax relief for victims of severe storms, flooding, and tornadoes in Michigan LA-2021-03, IRS announces tax relief for victims of severe storms and flooding in Louisiana   WV-2021-01, IRS announces tax relief for victims of severe storms and flooding in West Virginia IR-2021-112, IRS extends May 17, other tax deadlines for victims of Tennessee  storms; provides special guidelines for disaster area individuals needing further extensions TN-2021-01, IRS announces tax relief for victims of severe storms, straight-line winds, tornadoes, and flooding in Tennessee AL-2021-01, IRS announces tax relief for victims of severe storms, straight-line winds, and tornadoes in Alabama  KY-2021-01, IRS announces tax relief for Kentucky victims of severe storms, flooding, landslides and mudslides LA-2021-02, IRS announces tax relief for Louisiana severe winter storm victims OK-2021-01, IRS announces tax relief for Oklahoma severe winter storm victims IR-2021-43, IRS extends April 15 and other upcoming deadlines, provides other tax relief for victims of Texas winter storms TX-2021-02, IRS announces tax relief for Texas severe winter storm victims TX-2021-01, IRS announces waiver of dyed fuel penalty in Texas LA-2021-01, IRS announces tax relief for Hurricane Zeta victims in Louisiana MS-2021-01, IRS announces tax relief for Hurricane Zeta victims in Mississippi Help for victims of Hurricane Ian IRS is providing a variety of tax relief for those affected by Hurricane Ian. For the latest updates, check the Hurricane Ian page. Help for victims of Alaska Severe Storm, Flooding, and Landslides IRS is providing a variety of tax relief for those affected by Hurricane Fiona. For the latest updates, check the Alaska Severe Storm, Flooding, and Landslides page. Help for victims of Hurricane Fiona IRS is providing a variety of tax relief for those affected by Hurricane Fiona. For the latest updates, check the Hurricane Fiona page. Help for victims of Hurricane Ida IRS is providing a variety of tax relief for those affected by Hurricane Ida. For the latest updates, check the Hurricane Ida page. Relief for California Wildfire victims IRS is providing a variety of tax relief for those affected by the California Wildfires. For the latest updates, check the Tax Help for California Wildfire Victims page. Help for victims of Hurricane Dorian IRS is providing a variety of tax relief for those affected by Hurricane Dorian. For the latest updates, check the Hurricane Dorian page. Help for victims of Hurricane Michael IRS is providing a variety of tax relief for those affected by Hurricane Michael. For the latest updates, check the Hurricane Michael page. Help for victims of Hurricane Florence IRS is providing a variety of tax relief for those affected by Hurricane Florence. For the latest updates, check the Hurricane Florence page. Prior tax relief 2020 Around the Nation News Release Archive — 2020 2019 Around the Nation News Release Archive — 2019 2018 Around the Nation News Release Archive — 2018 Don't see what you're looking for? Publications, FAQs and General Information see Disaster Assistance and Emergency Relief for Individuals and Businesses. Reconstructing Records After a Natural Disaster or Casualty Loss The latest Federal Emergency Management Agency disaster declarations. For information on disaster recovery, visit DisasterAssistance.gov.

https://www.irs.gov/newsroom/tax-scams-consumer-alerts

Thousands of people have lost millions of dollars and their personal information to tax scams. Scammers use the regular mail, telephone, or email to set up individuals, businesses, payroll and tax professionals.  The IRS doesn't initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information. Recognize the telltale signs of a scam. See also: How to know it’s really the IRS calling or knocking on your door. Scams Targeting Taxpayers Pandemic-related email scams In a continuing twist on a common scam, the IRS, state tax agencies and tax industry warn tax professionals to beware of evolving phishing scams that use various pandemic-related themes to steal client data. Tax season is prime time for phone scams With the new tax season starting, the IRS reminded taxpayers to be aware that criminals continue to make aggressive calls posing as IRS agents in hopes of stealing taxpayer money or personal information. Tax Tip 2022-15, Taxpayers beware: Tax season is prime time for phone scams IRS, Security Summit partners remind families to make online safety a priority during National Cybersecurity Month  During National Cybersecurity Month, the Internal Revenue Service and its Security Summit partners  urge families to remain vigilant year-round and consider taking additional steps to protect their personal informationPDF. Parents, families and others should be mindful of the potential dangers in sharing devices at home, shopping online and using social media. IR-2022-187, During National Cybersecurity Month, IRS and Security Summit Partners offer tips​​​​​ Charity Fraud Information The Internal Revenue Service joined international efforts to fight charity fraud during  Charity Fraud Awareness Week, October 17-21,  2022. The IRS partners in this effort with charities, regulators, agencies, law enforcement and other not-for-profit stakeholders around the world to raise awareness about fraud and cybercrime that affects charities.  IR-2022-180,  IRS joins effort to fight charity fraud during international recognition week  Beware of OIC Mills – avoid costly promoters advertising settlement with the IRS for “pennies-on-the-dollar” The IRS reminds taxpayers to beware of promoters claiming their services are needed to settle with the IRS, that their debts can be settled for “pennies-on-the-dollar” or that there is a limited window of time to resolve tax debts through the Offer in Compromise (OIC) program. These promoters are often referred to as “OIC Mills.” Find information on OIC Mills in the news release IRS "Dirty Dozen" list warns people to watch out for tax-related scams involving fake charities, ghost preparers and other schemes. Scam targets educational institutions, including students and staff The Internal Revenue Service warned of an ongoing IRS-impersonation scam that appears to primarily target educational institutions, including students and staff who have ".edu" email addresses. IR-2021-68, IRS warns university students and staff of impersonation email scam Tax Tip 2021-42, University students and staff should be aware of IRS impersonation email scam Taxpayers should be on the lookout for new version of SSN scam In the latest twist on a scam related to Social Security numbers, scammers claim to be able to suspend or cancel the victim’s SSN. It’s yet another attempt by con artists to frighten people into returning ‘robocall’ voicemails. Identity theft and unemployment benefits Because of the pandemic, millions of Americans lost jobs permanently or temporarily in 2020 and received unemployment benefits issued by state agencies. However, in some cases, criminals sought to exploit the situation, filing for fraudulent unemployment benefits using stolen identities. Because unemployment benefits are taxable income, states issue Forms 1099-G, Certain Government Payments, to recipients and to the IRS to report the amount of taxable compensation received and any withholding. Box 1 on the form shows "Unemployment Compensation." Taxpayers who received a Form 1099-G for 2020 unemployment compensation that they did not receive should take the steps outlined at Identity Theft and Unemployment Benefits. COVID Tax Tip 2021-24, People should be on the lookout for identity theft involving unemployment benefits Scams related to natural disasters The IRS reminds taxpayers that criminals and scammers try to take advantage of the generosity of taxpayers who want to help victims of major disasters. See: How to avoid fraud and scams after a disaster IRS launches International Charity Fraud Awareness Week IRS warns of scams related to natural disasters Security Summit warns of new IRS impersonation email scam; reminds taxpayers the IRS does not send unsolicited emails The IRS and its Security Summit partners today warned taxpayers and tax professionals about a new IRS impersonation scam campaign spreading nationally on email. IRS reminder: Tax scams continue year-round As the new year begins, the IRS reminds taxpayers to protect their personal and financial information throughout the year and watch out for IRS impersonation scams, along with other schemes, that try to trick people out of their hard-earned money. IRS warns of new phone scam using Taxpayer Advocate Service numbers The IRS warns the public about a new twist on the IRS impersonation phone scam whereby criminals fake calls from the Taxpayer Advocate Service. See also: IRS, Security Summit Partners warn of new twist on phone scam; crooks direct taxpayers to IRS.gov to “verify” calls IRS Warning: Don’t be a victim of "ghost" tax return preparers IRS, Summit Partners warn on tax deadline scams, "IRS Refunds" email Scam Alert: IRS urges taxpayers to watch out for erroneous refunds; Beware of fake calls to return money to a collection agency IRS: Don’t be victim to a "ghost" tax return preparer The IRS warns taxpayers to avoid unethical tax return preparers, known as ghost preparers. A ghost preparer is someone who doesn't sign tax returns they prepare. Not signing a return is a red flag that the paid preparer may be looking to make a quick profit by promising a big refund or charging fees based on the size of the refund. IRS warns of “Tax Transcript” email scam; dangers to business networks The IRS and Security Summit partners today warned the public of a surge of fraudulent emails impersonating the IRS and using tax transcripts as bait to entice users to open documents containing malware. IRS-Impersonation Telephone Scams A sophisticated phone scam targeting taxpayers, including recent immigrants, has been making the rounds throughout the country. Callers claim to be IRS employees, using fake names and bogus IRS identification badge numbers. They may know a lot about their targets, and they usually alter the caller ID to make it look like the IRS is calling. Victims are told they owe money to the IRS and it must be paid promptly through a gift card or wire transfer. Victims may be threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting. Victims may be told they have a refund due to try to trick them into sharing private information. If the phone isn't answered, the scammers often leave an “urgent” callback request. Please See: Consumer Alert: Scammers Change Tactics, Once Again Some thieves have used video relay services (VRS) to try to scam deaf and hard of hearing individuals. Taxpayers are urged not trust calls just because they are made through VRS, as interpreters don’t screen calls for validity. For details see the IRS video: Tax Scams via Video Relay Service.  Limited English Proficiency victims are often approached in their native language, threatened with deportation, police arrest and license revocation, among other things. IRS urges all taxpayers caution before paying unexpected tax bills. Please see: IRS Alerts Taxpayers with Limited English Proficiency of Ongoing Phone Scams. Note that the IRS doesn't: Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. Generally, the IRS will first mail you a bill if you owe any taxes. Threaten to bring in local police or other law-enforcement groups to have you arrested for not paying. Demand payment without giving you the opportunity to question or appeal the amount they say you owe. Ask for credit or debit card numbers over the phone. Scams Targeting Tax Professionals Increasingly, tax professionals are being targeted by identity thieves. These criminals – many of them sophisticated, organized syndicates - are redoubling their efforts to gather personal data to file fraudulent federal and state income tax returns. The Security Summit has a campaign aimed at tax professionals: Protect Your Clients; Protect Yourself. IRS, Summit partners urge tax pros this summer to take actions to prevent data theft "Protect Your Clients; Protect Yourself — Summer 2022" campaign focuses on a reminder for tax pros to focus on fundamentals and to watch out for emerging vulnerabilities being seen for those practitioners using cloud-based services for their practice. IR-2022-140, Security Summit: Identity Protection PINs provide an important defense against tax-related identity theft IR-2022-135, IRS Security Summit renews warnings for tax pros to guard against identity theft amid continued threats Latest spearphishing scams target tax professionals The IRS, state tax agencies and tax industry warn tax professionals of new email scams that attempt to steal their tax software preparation credentials. Thieves try to steal client data and tax preparers' identities in an attempt to file fraudulent tax returns for refunds. IRS, Summit partners issue urgent EFIN scam alert to tax professionals The IRS, state tax agencies and tax industry warns tax professionals of a new scam email that impersonates the IRS and attempts to steal Electronic Filing Identification Numbers (EFINs). These thieves try to steal client data and tax preparers’ identities that will allow them to file fraudulent tax returns for refunds. IRS, Security Summit partners warn tax professionals of fake payroll direct deposit and wire transfer emails. IRS warns tax pros of new scam posing as professional associations. Tax professionals urged to step up security as filing scheme emerges. Tax professionals should review Publication 4557, Safeguarding Taxpayer Data, A Guide for Your BusinessPDF, which provides a checklist to help safeguard information and enhance security. See also: Identity Theft Information for Tax Professionals. Soliciting Form W-2 information from payroll and human resources professionals The IRS has established a process that will allow businesses and payroll service providers to quickly report any data losses related to the W-2 scam currently making the rounds. If notified in time, the IRS can take steps to prevent employees from being victimized by identity thieves filing fraudulent returns in their names. There also is information about how to report receiving the scam email. Report these schemes Email dataloss@irs.gov to notify the IRS of a W-2 data loss and provide contact information. In the subject line, type “W2 Data Loss” so that the email can be routed properly. Do not attach any employee personally identifiable information. Email the Federation of Tax Administrators at StateAlert@taxadmin.org to learn how to report victim information to the states. Businesses/payroll service providers should file a complaint with the FBI’s Internet Crime Complaint Center (IC3.gov). Businesses/payroll service providers may be asked to file a report with their local law enforcement. Notify employees so they may take steps to protect themselves from identity theft. The FTC’s www.identitytheft.gov provides general guidance. Forward the scam email to phishing@irs.gov. See more details at Form W-2/SSN Data Theft: Information for Businesses and Payroll Service Providers. Employers are urged to put protocols in place for the sharing of sensitive employee information such as Forms W-2. The W-2 scam is just one of several new variations that focus on the large-scale thefts of sensitive tax information from tax preparers, businesses and payroll companies. Tax professionals who experience a data breach also should quickly report the incident to the IRS. See details at Data Theft Information for Tax Professionals. Also see: IRS, States and Tax Industry Warn Employers to Beware of Form W-2 Scam; Tax Season Could Bring New Surge in Phishing Scheme IRS, States and Tax Industry Renew Alert about Form W-2 Scam Targeting Payroll, Human Resource Departments IRS Alerts Payroll and HR Professionals to Phishing Scheme Involving W-2s Surge in Email, Phishing and Malware Schemes Schemes Phishing (as in “fishing for information”) is a scam where fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity.  The IRS has issued several alerts about the fraudulent use of the IRS name or logo by scammers trying to gain access to consumers’ financial information to steal their identity and assets.  Scam emails are designed to trick taxpayers into thinking these are official communications from the IRS or others in the tax industry, including tax software companies. These phishing schemes may seek information related to refunds, filing status, confirming personal information, ordering transcripts and verifying PIN information. Be alert to bogus emails that appear to come from your tax professional, requesting information for an IRS form. IRS doesn’t require Life Insurance and Annuity updates from taxpayers or a tax professional. Variations can be seen via text messages. The IRS is aware of email phishing scams that include links to bogus web sites intended to mirror the official IRS website. These emails contain the direction “you are to update your IRS e-file immediately.” These emails are not from the IRS. The sites may ask for information used to file false tax returns or they may carry malware, which can infect computers and allow criminals to access your files or track your keystrokes to gain information. Unsolicited email claiming to be from the IRS, or from a related component such as EFTPS, should be reported to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing webpage. Fraudsters Posing as Taxpayer Advocacy Panel Some taxpayers receive emails that appear to be from the Taxpayer Advocacy Panel (TAP) about a tax refund. These emails are a phishing scam, trying to trick victims into providing personal and financial information. Do not respond or click any link. If you receive this scam, forward it to phishing@irs.gov and note that it seems to be a scam phishing for your information. TAP is a volunteer board that advises the IRS on systemic issues affecting taxpayers. It never requests, and does not have access to, any taxpayer’s personal and financial information. Related Information Other recent tax scams Tell-tale signs of identity theft Security Summit: Tell-tale signs of identity theft tax pros should watch for Evolving email and cloud-based schemes to steal taxpayer data Security Summit warns tax pros of evolving email and cloud-based schemes to steal taxpayer data Latest spear phishing scams Latest spear phishing scams target tax professionals International Fraud Awareness Week A Message from James C. Lee, Chief Criminal Investigation IRS Criminal Investigation Marks International Fraud Awareness Week Highlighting Successes from FY20 In recognition of International Fraud Awareness Week, the IRS is highlighting the many successes in combating fraud and protecting taxpayers. This year was different as half of the year was spent under the new realities that COVID-19 has brought us. Through all the COVID challenges, the IRS was still able to attain many results. For example, we opened more investigations in FY20 than we did in FY19 in most of our program areas, our conviction rate is still the highest in federal law enforcement, and we are the go-to agency for complex financial investigations in the world. A Message from Damon Rowe, Executive Director, IRS Office of Fraud Enforcement Observing International Fraud Awareness Week As part of a continuing focus on tax compliance issues, the IRS created the Office of Fraud Enforcement to support IRS efforts to detect and deter fraud while strengthening the national fraud program. In observation of International Fraud Awareness Week, we will promote the incredible investment the IRS has made in the area of fraud enforcement. This week, we will take part in a global effort to minimize the impact of fraud, including tax fraud, by promoting fraud awareness and education. The IRS's efforts to combat tax and other financial fraud help protect taxpayers around the world and highlight how important fraud prevention is to society. How to report tax-related schemes, scams, identity theft and fraud To report tax-related illegal activities, refer to Tax Scams - How to Report Them. You should also report instances of IRS-related phishing attempts and fraud to the Treasury Inspector General for Tax Administration at 800-366-4484. Taxpayers who experience tax-related identity theft may wonder when they should file a Form 14039, Identity Theft Affidavit. When to file a Form 14039, Identity Theft Affidavit Additional scam-related information Security Summit - Learn more about how the IRS, representatives of the software industry, tax preparation firms, payroll and tax financial product processors and state tax administrators are working together to combat identity theft and refund fraud. Taxes-Security-Together - We all have a role to play in protecting your data National Tax Security Awareness Week 2022 Tax Scams — How to Report Them  Criminal Investigation's Tax Fraud Alerts State ID Theft Resources - State information on what to do if you or your employees are victims of identity theft. IRS Dirty Dozen – The annually compiled list enumerates a variety of common scams that taxpayers may encounter. IRS YouTube videos Tax Scams via Video Relay Service in ASL

https://www.irs.gov/newsroom/the-tax-gap

Tax Gap Estimates for Tax Years 2014-2016 The Internal Revenue Service periodically estimates the tax gap to gauge historical overall compliance of all types of taxpayers with their federal tax obligations. The estimates take into account federal taxes due as well as refundable and non-refundable tax credits. In general, the tax gap estimates dating back decades consistently show the United States enjoys a relatively high and stable voluntary tax compliance rate. Sustaining and improving taxpayer compliance is important because small declines in compliance cost the nation billions of dollars in lost revenue and shift the tax burden away from those who don't pay their taxes onto those who pay their fair share on time every year. Understanding the elements of the tax gap enables policymakers and tax administrators to make better decisions regarding how to allocate resources used to administer the tax code. All initiatives by the IRS to improve tax collection are intended to narrow the tax gap and increase compliance. The tax gap estimates on tax years 2014 through 2016 showing the estimated gross tax gap increased to $496 billion, a rise of over $58 billion from the prior estimate. The gross tax gap is the difference between estimated 'true' tax liability for a given period and the amount of tax that is paid on time. After late payments and IRS efforts collected an additional $68 billion, the IRS estimated the net tax gap was $428 billion. This increase in the tax gap can be attributed to economic growth. Between the two periods, 2011-2013 and 2014-2016, the estimated tax liability increased by more than 23 percent. The tax gap estimates translate to about 85% of taxes paid voluntarily and on time, which is in line with recent levels. The new estimate is a slight improvement from 83.7 percent in a revised Tax Year 2011-2013 estimate, which dipped slightly from the original estimate released earlier. After IRS compliance efforts are taken into account, the estimated share of taxes eventually paid is 87% for 2014-2016. The gross tax gap comprises three components: Nonfiling (tax not paid on time by those who do not file on time, $39 billion), Underreporting (tax understated on timely filed returns, $398 billion), and Underpayment (tax that was reported on time, but not paid on time, $59 billion). A particular challenge for tax gap estimation is the time it takes to collect compliance data, especially data on underreporting that come from completed examinations (audits). To address this issue, the current release includes estimated tax gap projections for Tax Years 2017-2019. Based on the projections for 2017-2019, the estimated average gross tax gap is projected to be $540 billion per year. The associated voluntary compliance rate is projected to be 85.1 percent. The projection of enforced and other late payments is $70 billion, which yields a net tax gap projection of $470 billion. The associated non-compliance rate projection is 87.0 percent. The gross tax gap nonfiling, underreporting, and underpayment component projections for Tax Years 2017-2019 timeframe are $41 billion, $433 billion, and $66 billion respectively. Given the complexity of the tax system and available data, no single approach can be used for estimating each component of the tax gap. Each approach is subject to measurement or nonsampling error; the component estimates that are based on samples are also subject to sampling error. Given available data, these are the best possible estimates of the tax gap components presented, although they do not represent the full extent of potential non-compliance. Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 2014–2016 (Publication 1415)PDF Tax Gap Estimates for Tax Years 2011-2013 The Internal Revenue Service periodically estimates the tax gap to gauge historical overall compliance of all types of taxpayers with their federal tax obligations. The estimates take into account federal taxes due as well as refundable and non-refundable tax credits. In general, the tax gap estimates dating back decades consistently show the United States enjoys a relatively high and stable voluntary tax compliance rate. Sustaining and improving taxpayer compliance is important because small declines in compliance cost the nation billions of dollars in lost revenue and shift the tax burden away from those who don't pay their taxes onto those who pay their fair share on time every year. Understanding the elements of the tax gap enables policymakers and tax administrators to make better decisions regarding how to allocate resources used to administer the tax code. All initiatives by the IRS to improve tax collection are intended to narrow the tax gap and increase compliance. The latest estimates for tax years 2011, 2012 and 2013 show the nation's tax compliance rate is substantially unchanged from prior years. The average gross tax gap was estimated at $441 billion per year based on data from those three years. After late payments and enforcement efforts were factored in, the net tax gap was estimated at $381 billion. The tax gap estimates translate to about 83.6%, of taxes paid voluntarily and on time, which is in line with recent levels. The new estimate is essentially unchanged from a revised Tax Year 2008-2010 estimate of 83.8%. After enforcement efforts are taken into account, the estimated share of taxes eventually paid is 85.8% for both periods. And it is line with the TY 2001 estimate of 83.7% and the TY 2006 estimate of 82.3%. Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 2011–2013 (Publication 1415)PDF Tax Gap Estimates for Tax Years 2008-2010 IRS Statement on the Tax Gap Update The IRS periodically estimates the tax gap, which gives a broad view of the nation's compliance with federal tax laws. The new study covers tax years 2008-2010. The report finds that there has been no significant change in the amount of the tax gap or the rate of compliance since the last report was issued for tax year 2006. The average annual tax gap for 2008-2010 is estimated to be $458 billion, compared to $450 billion for tax year 2006. IRS enforcement activities and late payments resulted in an additional $52 billion in tax paid, reducing the net tax gap for the 2008-2010 period to $406 billion per year. The voluntary compliance rate is now estimated at 81.7 percent compared to the prior estimated rate of 83.1 percent. After accounting for enforcement and late payments, the net compliance rate is 83.7 percent. The small increase in the estimated size of the tax gap and small decrease in the voluntary compliance rate are largely attributable to improvements in the tax gap estimation methodology, and do not represent a significant change in underlying taxpayer behavior. The changes also reflect the overall decline in the nation's tax revenues due to the severe recession during the time period covered by this study, as well as changes in the mix of income sources that have different compliance rates. A high level of voluntary tax compliance remains critical to help ensure taxpayer faith and fairness in the tax system. Those who don't pay what they owe ultimately shift the tax burden to those who properly meet their tax obligations. The new tax gap estimate updates long-standing research findings that information reporting and withholding are strongly associated with higher levels of voluntary compliance. The IRS continues to look for ways to keep the voluntary compliance rate high, including educational efforts aimed at preparers and taxpayers, ongoing efforts to improve compliance in the international tax arena, and working with businesses on employment tax issues. Tax Gap Estimates for Tax Years 2008–2010PDF Tax Gap Estimates for Tax Year 2006 The IRS released a set of tax gap estimates for tax year 2006. These estimates represent the first full update of the report in five years; the update showed that the nation's compliance rate was essentially unchanged at about 83 percent from the review covering tax year 2001. Tax Gap Map 2006PDF Overview Tax Gap 2006PDF Summary of Methods Tax Gap 2006PDF Additional information: IR-2022-192, IRS updates tax gap estimates; new data points the way toward enhancing taxpayer service, compliance efforts Tax Gap Executive Summary (Publication 5364)PDF Tax Gap Map (Publication 5365)PDF

https://www.irs.gov/newsroom/e-news-subscriptions

The IRS offers several e-News subscriptions on a variety of tax topics. Below are links and information about subscribing. When you subscribe, you will receive a confirmation message by email. Remember, you must respond to this email to verify your subscription. You can easily unsubscribe from any of the offerings. News Releases, Tax Law Updates and General Tax Information IRS Tax Tips Subscribe to Tax Tips to get brief, concise tips in plain language covering a wide-range of topics, including: Latest on tax scams and schemes COVID Tax Tips, which help people understand the help the IRS is offering to those affected by coronavirus (COVID-19) Common tax preparation errors to avoid Where to receive free tax help Tax deductions and credits guidance Filing for an extension or amending your return Related Links: Tax Reform resources and tips Extension to file  IRS Newswire Subscribe to IRS Newswire and receive news releases issued by the IRS Media Relations Office in Washington, D.C. on the entire range of tax administration issues, including : Breaking news and announcements Tax law changes Filing season updates Filing statistics Alerts on tax scams and identity theft Subscribers to IRS Newswire may receive an average of two to three news releases each week. Related Links: IRS Newsroom IRS Guidewire Subscribe to IRS Guidewire to receive notifications of technical tax guidance issued by the IRS in advance of publication of the Internal Revenue Bulletin, including: Announcements Notices Revenue rulings Procedures Regulations Subscribers may receive more than one newsletter each week, however, as these items are issued as needed. There may be weeks when no guidance items are issued. Note: IRS Guidewire provides the majority of Internal Revenue Bulletin items, usually a week or more before the bulletin is published.  Subscribers will not receive all IRS guidance, only guidance issued in advance of its publication in the Internal Revenue Bulletin; for a publication of all IRS guidance, see the Internal Revenue Bulletin. Related Links: Understanding IRS Guidance Priority Guidance Plan IRS News in Spanish (Noticias del IRS en Español) Subscribe to IRS News in Spanish (Noticias del IRS en Español)  with tax  tips and updates in Spanish. By subscribing to the IRS News in Spanish, you will also receive IRS Tax Reform Tax Tips. These tips can help you learn about tax reform issues. Tax tips and IRS press releases in Spanish are brief, go straight to the point and cover a variety of topics, including: Alerts about taxes Alerts about scams, frauds and problems Information on tax reform Common errors to avoid in your tax return Where to get free help with your taxes Guidance on deductions and tax credits available How e-file can file taxes faster and easier How to request an extension or correct your statement Alerts from Office of Professional Responsibility (OPR) Subscribe to The Office of Professional Responsibility alerts to receive current and up-to-date news and information for the tax professional community, including: OPR disciplinary actions Press releases New items Rules and updates governing those who practice before the IRS Educational information about OPR, its mission and priorities Related Links: The Office of Professional Responsibility Information for Tax Professionals Tax Statistics Subscribe to Tax Statistics to receive announcements for the most recent tax statistics released to the public from the Statistics of Income Division at the IRS. 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Related Link: Withholding Agents Foreign Account Tax Compliance Act (FATCA) News & Information Subscribe to receive FATCA news and information updates on the latest IRS news, guidance, regulations and other public information that may affect the following: Individuals with foreign accounts Foreign financial institutions registration, reporting and withholding requirements Non-Financial foreign entities Tax and compliance professionals Related Links: Foreign Account Tax Compliance Act (FATCA) Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration Bipartisan Budget Act (BBA) Partnerships Subscribe to e-News for Bipartisan Budget Act (BBA) partnerships to receive notification of updates to the BBA web pages, including: BBA Centralized Partnership Audit Regime Designate a Partnership Representative Elect Out of the Centralized Partnership Audit Regime File an Administrative Adjustment Request under Bipartisan Budget Act of 2015 (BBA) BBA Partnership Audit Process Electronic Submission of Forms by Audited BBA Partnerships and their Pass Through Partners OFSS Status (when unavailable due to scheduled or unscheduled maintenance) Employee Plans e-News for Employee Plans Subscribe to Employee Plans news to receive news about retirement plan information for retirement plan practitioners, including attorneys, accountants, actuaries and others, such as: Upcoming benefits conferences New developments affecting retirement plans New guidance and regulations Current determinations and examination activities Related Links: About Employee Plans Retirement Plans Tax Exempt & Government Entities Indian Tribal Governments News Subscribe to Indian Tribal Governments news to receive email updates about recent developments, including: Casino issues Payroll taxes Tip income Information reporting Fraud and abusive schemes Related Links: Indian Tribal Governments FAQs Tax Information for Indian Tribal Governments Tax Exempt Bond Community News Sign up for Tax Exempt Bond Community updates to receive information from the IRS about tax policy issues, IRS programs and services, and other information of interest for tax professionals and representatives to the Tax Exempt Bond Community, such as: IRS news releases, laws and regulations Tax policy issues Programs and services offered New forms, guidance and other publications Changes and additions to the Tax Exempt Bonds section Related Link: About Tax Exempt Bonds e-News for Exempt Organizations Subscribe to Exempt Organization news to receive free e-mail updates from the IRS about issues of tax policy, services and available information for tax professionals and representatives that impact tax-exempt organizations, such as: News releases New forms, guidance and other publications Changes and additions to the IRS Charities and Nonprofits webpages Upcoming IRS training and outreach events Related Link:  Charities and Nonprofits Federal, State & Local Governments (FSLG) News Subscribe to Federal, State & Local news to receive information about current developments and upcoming events on federal tax matters for all types of government entities, including: Calendar of outreach events (conferences, seminars, etc.) Compensation and fringe benefit issues Information return reporting News and reminders from the Social Security Administration Activities of the National Conference of State Social Security Administrators Recent tax law changes Related Link: Tax Information for Federal, State, and Local Governments   Outreach Connection Get free tax content to share with your staff, clients, customers or colleagues. 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https://www.irs.gov/newsroom/irs-guidance

IRS Guidance in Plain English This is a starting point for understanding some of the basic guidance issued by the IRS. Internal Revenue Bulletins The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive rulings necessary to promote a uniform application of tax law. Issues after June 2003 are available in both HTML and PDF formats; earlier issues are in PDF only. After June 2003 After June 1995 - PDF only Advance Notices The IRS sometimes releases Rulings, Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance notices is available in PDF format. This list’s filenames are based on the items’ designations — for example, Announcement 2003-40 is “a-03-40,” Notice 2003-30 is “n-03-30,” Revenue Procedure 2003-50 is "rp-03-50” and Revenue Ruling 2003-60 is "rr-03-60." Tax Regulations In addition to the regulations that interpret the tax laws, there are links to various technical resources. Internal Revenue Code The codified collection of U.S. laws on income, estate and gift, employment and excise taxes, plus administrative and procedural provisions. IRS Written Determinations Rulings or determinations issued by the IRS, including Technical Advice Memoranda and Chief Counsel Advice. Sorted by most recent publication number, the listing may also be sorted by Uniform Issue List codes. FOIA Library A collection of links to published guidance, rulings, administrative manuals and other items.

https://www.irs.gov/newsroom/irs-media-relations-office-contact-number

Representatives of national, state and local news media outlets may contact the Media Relations Office listed below for assistance. Please note that this office is established solely for responding to inquiries from the press (news media).  Questions and account inquiries from the general public and businesses cannot be handled by this office. Media Relations Office Telephone: 202-317-4000

https://www.irs.gov/newsroom/irs-issues-2021-filing-season-frequently-asked-questions-information-to-help-taxpayers-preparing-their-2021-returns

IR-2022-21, January 31, 2022 WASHINGTON — These frequently asked questions (FAQs) are released to the public in Fact Sheet 2022-06PDF, January 31, 2022. The American Rescue Plan Act (ARPA) of 2021 expanded the Child Tax Credit (CTC) for tax year 2021 only. These Child Tax Credit FAQs focus on information helpful to taxpayers preparing their tax year 2021 tax returns. Recipients of advance Child Tax Credit payments will need to compare the amount of payments received during 2021 with the amount of the Child Tax Credit that can be claimed on their 2021 tax return. Those that received less than the amount they are eligible for can claim a credit for the remaining amount. Those that received more than they are eligible for may need to repay some or all of the excess amount. The IRS has sent Letter 6419 in January 2022 to provide the total amount of advance Child Tax Credit payments that were received in 2021. The IRS urges taxpayers receiving these letters to make sure they hold onto them to assist them in preparing their 2021 federal tax returns in 2022. These FAQs contain the following topics: Topic A: 2021 Child Tax Credit Basics Topic B: Eligibility Rules for Claiming the 2021 Child Tax Credit on a 2021 Tax Return Topic C: Reconciling Advance Child Tax Credit Payments and Claiming the 2021 Child Tax Credit on Your 2021 Tax Return Topic D: Claiming the 2021 Child Tax Credit If You Don't Normally File a Tax Return Topic E: Commonly Asked Immigration-Related Questions More information about reliance is available. IRS-FAQ

https://www.irs.gov/newsroom/eitc-awareness-day-important-changes-mean-more-people-qualify-for-credit-that-helps-millions-of-americans

IRS YouTube Video: Earned Income Tax Credit (EITC) Can Put More Money in Your Pocket IR-2022-20, January 28, 2022 WASHINGTON – More people without children now qualify for the Earned Income Tax Credit (EITC), the federal government's largest refundable tax credit for low- to moderate-income families. In addition, families can use pre-pandemic income levels to qualify if it results in a larger credit. The Internal Revenue Service and partners across the nation highlight those changes today as they mark the 16th annual EITC Awareness Day. Enacted in 1975, EITC is regarded as one of the government's largest antipoverty programs helping millions of American families every year. The IRS and partners nationwide urge people to check to see if they qualify for this important credit, and also urge people who don't normally file a tax return to review whether they qualify for EITC and other valuable credits like the Child Tax Credit or the Recovery Rebate Credit, also referred to as stimulus payments. "There are important changes to EITC that will help this credit reach more hard-working families this year," said IRS Commissioner Chuck Rettig. "We urge people potentially eligible for this valuable credit to review the guidelines; many people each year overlook this and leave money on the table. On this EITC Awareness Day, we want to make sure everyone who qualifies for the credit knows about it and has the information they need to get it." The IRS began accepting 2021 tax returns on January 24, 2022. Taxpayers can ensure they're getting all the credits and deductions for which they qualify, including EITC, by filing their taxes electronically, using a trusted tax professional or using an IRS Free File partner's name-brand software. Taxpayers whose adjusted gross income (or AGI) is $73,000 or less qualify for Free File partner offers. The IRS also reminds taxpayers that the quickest way to get a tax refund is by filing an accurate tax return electronically and choosing direct deposit for their refund. Tax software, tax professionals and other free options can help people see if they qualify for the EITC. What's new? Childless EITC expanded for 2021 For 2021 only, more childless workers and couples can qualify for the EITC, and the maximum credit is nearly tripled for these taxpayers. For the first time, the credit is now available to both younger workers and senior citizens. For 2021, the EITC is generally available to filers without qualifying children who are at least 19 years old with earned income below $21,430; $27,380 for spouses filing a joint return. The maximum EITC for filers with no qualifying children is $1,502, up from $538 in 2020. There are also special exceptions for people who are 18 years old and were formerly in foster care or are experiencing homelessness. Full-time students under age 24 don't qualify. There is no upper age limit for claiming the credit if taxpayers have earned income. In the past, the EITC for those with no dependents was only available to people ages 25 to 64. Income from 2019 Another change for 2021 allows individuals to figure the EITC using their 2019 earned income if it was higher than their 2021 earned income. To qualify for the EITC, people must have earned income through employment or other sources, so this option may help workers get a larger credit if they earned less in 2021 or received unemployment income instead of their regular wages. See the instructions for Form 1040PDF, line 27 c. Phase out and credit limits For 2021, the amount of the credit has been increased and the phaseout income limits at which taxpayers can claim the credit have been expanded. For instance, the maximum EITC for a married couple filing jointly with three or more children is $6,728 and the upper-income level for that same family is $57,414. In 2020, the maximum EITC for a family in that situation was $6,660 and the upper-income level was $56,844. Taxpayers should also note that any Economic Impact Payments or Child Tax Credit payments received are not taxable or counted as income for purposes of claiming the EITC. Eligible individuals who did not receive the full amounts of their Economic Impact Payments may claim the Recovery Rebate Credit on their 2021 tax return. See IRS.gov/rrc for more information. 2021 and beyond New law changes expand the EITC for 2021 and future years. These changes include: More workers and working families who also have investment income can get the credit. Starting in 2021, the amount of investment income they can receive and still be eligible for the EITC increases to $10,000. In 2020, the limit was $3,650. After 2021, the $10,000 limit is indexed for inflation. Married but separated spouses can choose to be treated as not married for EITC purposes. To qualify, the spouse claiming the credit cannot file jointly with the other spouse, must have a qualifying child living with them for more than half the year and either: Do not have the same principal residence as the other spouse for at least the last six months out of the year. Are legally separated according to their state law under a written separation agreement or a decree of separate maintenance and not live in the same household as their spouse at the end of the tax year for which the EITC is being claimed. Taxpayers should file Schedule EIC (Form 1040) and check the box showing them as married filing separately with a qualifying child. In the past, married taxpayers had to file with their spouse to claim the EITC. Single people and couples with children who have Social Security numbers can claim the credit, even if their children do not have SSNs. In this instance, they would get the smaller credit available to childless workers. In the past, these filers didn't qualify for the credit. Taxpayers should file Schedule EIC (Form 1040) if they have a qualifying child. If they have at least one child who meets the conditions to be their qualifying child for purposes of claiming the EITC, they should complete and attach Schedule EIC to their Form 1040 or 1040-SR even if that child doesn't have a valid SSN. For more information, including how to complete Schedule EIC if your qualifying child doesn't have a valid SSN, see the instructions for Form 1040PDF, line 27a, and Schedule EIC. Vital refund boost The EITC is the federal government's largest refundable federal income tax credit for low- to moderate-income workers. For those who qualify, and if the credit is larger than the amount of tax they owe, they will receive a refund for the difference. While the majority of those eligible claim the EITC every year, IRS estimates that one of five eligible taxpayers do not claim the credit. Nationwide last year, almost 25 million eligible workers and families received over $60 billion in EITC allowing for the payment of necessities, housing, and educational training, with an average EITC nationwide of $2,411. For 2021, the EITC is worth as much as $6,728 for a family with three or more children or up to $1,502 for taxpayers who do not have a qualifying child. Look for EITC Refunds by early March if no issues with tax return By law, the IRS cannot issue refunds before mid-February for tax returns that claim the EITC or the Additional Child Tax Credit (ACTC). The IRS must hold the entire refund − even the portion not associated with the EITC or ACTC and the Recovery Rebate Credit if applicable. This helps ensure taxpayers receive the refund they deserve and gives the agency more time to detect and prevent errors and fraud. Where’s My Refund? on IRS.gov and the IRS2Go app will be updated with projected deposit dates for most early EITC/ACTC refund filers by February 19. Therefore, EITC/ACTC filers will not see an update to their refund status for several days after February 15. Due to weekends and other factors, the IRS expects most EITC or ACTC related refunds to be available in taxpayer bank accounts or on debit cards by the first week of March, if they choose direct deposit and there are no other issues with their tax return.  Workers who can claim the EITC Workers at risk for overlooking this important credit include taxpayers: Without children, including those workers who are at least 19 years old and older than 64 Living in non-traditional families, such as a grandparent raising a grandchild Whose earnings declined or whose marital or parental status changed With limited English language skills Who are members of the armed forces Living in rural areas Who are Native Americans With disabilities or who provide care for a disabled dependent How to claim the EITC To get the EITC, workers must file a tax return and claim the credit. Eligible taxpayers should claim the credit even if their earnings were below the income requirement to file a tax return. Free tax preparation help is available online and through volunteer organizations. Those eligible for the EITC have these options: Find a trusted tax professional. The IRS also reminds taxpayers that a trusted tax professional can prepare their tax return and provide helpful information and advice. Tips for choosing a return preparer, including certified public accountants, enrolled agents, attorneys and many others who don't have a professional credential, and details about national tax professional groups are available on IRS.gov. EITC recipients should be careful not to be duped by an unscrupulous return preparer. Free File on IRS.gov. Free brand-name tax software is available that leads taxpayers through a question-and-answer format to help prepare the tax return and claim credits and deductions if they're eligible. Free File also provides online versions of IRS paper forms, an option called Free File Fillable Forms, best suited for taxpayers comfortable preparing their own returns. Free tax preparation sites. EITC-eligible workers can seek free tax preparation at thousands of Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites. To locate the nearest site, use the search tool on IRS.gov, the IRS2Go smartphone application, or call toll-free 800-906-9887. Taxpayers should bring all required documents and information. The IRS reminds taxpayers to be sure they have valid Social Security numbers for themselves, their spouse if filing a joint return, and for each qualifying child claimed for the EITC. The SSNs must be issued before the due date of the return, including extensions. There are special rules for those in the military or those out of the country. Avoid errors Taxpayers are responsible for the accuracy of their tax return even if someone else prepares it for them. Since the rules for claiming the EITC can be complex, the IRS urges taxpayers to understand all of them. People can find help to make sure they're eligible by visiting a free tax return preparation site, or using Free File software or by using a paid tax professional. Beware of scams Be sure to choose a tax preparer wisely. Beware of scams that claim to increase the EITC refund. Scams that create fictitious qualifying children or inflate income levels to get the maximum EITC could leave taxpayers with a penalty. Visit IRS online IRS.gov is a valuable first stop to help taxpayers get it right this filing season. Information on other tax credits, such as the Child Tax Credit, is also available. Related items EITC Central, helpful resources for IRS partners and others. Publication 596, Earned Income Credit (EIC). Tax Professionals, another place for valuable EITC resources and assistance.

https://www.irs.gov/newsroom/all-third-economic-impact-payments-issued

IR-2022-19, January 26, 2022 WASHINGTON — The Internal Revenue Service announced today that all third-round Economic Impact Payments have been issued and reminds people how to claim any remaining stimulus payment they're entitled to on their 2021 income tax return as part of the 2021 Recovery Rebate Credit. Parents of a child born in 2021 – or parents and guardians who added a new qualifying child to their family in 2021 – did not receive a third-round Economic Impact Payment for that child and may be eligible to receive up to $1,400 for the child by claiming the Recovery Rebate Credit. While some payments of the Economic Impact Payments from 2021 may still be in the mail, including, supplemental payments for people who earlier this year received payments based on their 2019 tax returns but are eligible for a new or larger payment based on their recently processed 2020 tax returns. The IRS is no longer issuing payments as required by law. Through December 31, the IRS issued more than 175 million third-round payments totaling over $400 billion to individuals and families across the country while simultaneously managing an extended filing season in 2021. Third-round Economic Impact Payments were advance payments of the 2021 Recovery Rebate Credit. In late January, the IRS began issuing Letter 6475, Your Third Economic Impact Payment, to recipients of the third-round Economic Impact Payment. This letter will help Economic Impact Payment recipients determine if they are entitled to and should claim the Recovery Rebate Credit on their 2021 tax returns when they file in 2022. The American Rescue Plan Act of 2021, signed into law on March 11, 2021, authorized a third round of Economic Impact Payments and required them to be issued by December 31, 2021. The IRS began issuing these payments on March 12, 2021 and continued through the end of the year. Eligible parents of children born in 2021 and families that added qualifying dependents in 2021 should claim the 2021 Recovery Rebate Credit; most other eligible people already received the full amount and won’t need to claim a credit on their tax return The third-round Economic Impact Payment was an advance payment of the tax year 2021 Recovery Rebate Credit. The amount of the third-round Economic Impact Payment was based on the income and number of dependents listed on an individual's 2019 or 2020 income tax return. The amount of the 2021 Recovery Rebate Credit is based on the income and number of dependents listed on an individual's 2021 income tax return. Families and individuals in the following circumstances, among others, may not have received the full amount of their third-round Economic Impact Payment because their circumstances in 2021 were different than they were in 2020. These families and individuals may be eligible to receive more money by claiming the 2021 Recovery Rebate Credit on their 2021 income tax return: Parents of a child born in 2021 who claim the child as a dependent on their 2021 income tax return may be eligible to receive a 2021 Recovery Rebate Credit of up to $1,400 for this child. All eligible parents of qualifying children born or welcomed through adoption or foster care in 2021 are also encouraged to claim the child tax credit — worth up to $3,600 per child born in 2021 — on their 2021 income tax return. Families who added a dependent – such as a parent, a nephew or niece, or a grandchild – on their 2021 income tax return who was not listed as a dependent on their 2020 income tax return may be eligible to receive a 2021 Recovery Rebate Credit of up to $1,400 for this dependent. Single filers who had incomes above $80,000 in 2020 but less than this amount in 2021; married couples who filed a joint return and had incomes above $160,000 in 2020 but less than this amount in 2021; and head of household filers who had incomes above $120,000 in 2020 but less than this amount in 2021 may be eligible for a 2021 Recovery Rebate Credit of up to $1,400 per person. Single filers who had incomes between $75,000 and $80,000 in 2020 but had lower incomes in 2021; married couples who filed a joint return and had incomes between $150,000 and $160,000 in 2020 but had lower incomes in 2021; and head of household filers who had incomes between $112,500 and $120,000 in 2020 but had lower incomes in 2021 may be eligible for a 2021 Recovery Rebate Credit. Individuals must claim the 2021 Recovery Rebate Credit on their 2021 income tax return in order to get this money; the IRS will not automatically calculate the 2021 Recovery Rebate Credit. The IRS began accepting 2021 income tax returns on January 24. Most other eligible people already received the full amount of their credit in advance and don't need to include any information about this payment when they file their 2021 tax return. The IRS issued additional payments – called "Plus-Up" Payments – to individuals who initially received a third-round Economic Impact Payment based on information on their 2019 tax return and were eligible for a larger amount based on information on their 2020 tax return. Avoid processing delays when claiming the 2021 Recovery Rebate Credit The IRS strongly encourages people to have all the information they need to file an accurate return to avoid processing delays. If the return includes errors or is incomplete, it may require further review while the IRS corrects the error, which may slow the tax refund. To claim the 2021 Recovery Rebate Credit, individuals will need to know the total amount of their third-round Economic Impact Payment, including any Plus-Up Payments, they received. People can view the total amount of their third-round Economic Impact Payments through their individual Online Account. The IRS will also send Letter 6475 through March to those who were issued third-round payments confirming the total amount for tax year 2021. For married individuals filing a joint return with their spouse, each spouse will need to log into their own Online Account or review their own letter for their portion of their couple's total payment. The IRS urges recipients of stimulus payments to carefully review their tax return before filing. Having this payment information available while preparing the tax return will help individuals determine if they are eligible to claim the 2021 Recovery Rebate Credit for missing third-round stimulus payments. If eligible for the credit, they must file a 2021 tax return. Using the total amount of the third payments from the individual's online account or Letter 6475 when filing a tax return can reduce errors and avoid delays in processing while the IRS corrects the tax return. The Get My Payment application will no longer be available as of January 29, 2022, and individuals are encouraged to access Online Account to view their first-, second-, and third-round Economic Impact Payment amounts under Tax Records. File electronically, and choose direct deposit The amount of the 2021 Recovery Rebate Credit will reduce the amount of tax owed for 2021, or, if it's more than the tax owed, it will be included as part of the individual's 2021 tax refund. Individuals will receive their 2021 Recovery Rebate Credit included in their refund after the 2021 tax return is processed. The 2021 Recovery Rebate Credit will not be issued separately from the tax refund. To avoid processing delays, the IRS urges people to file a complete and accurate tax return. Filing electronically allows tax software to figure credits and deductions, including the 2021 Recovery Rebate Credit. The 2021 Recovery Rebate Credit Worksheet on Form 1040 and Form 1040-SR instructions can also help. The fastest and most secure way for eligible individuals to get their 2021 tax refund that will include their allowable 2021 Recovery Rebate Credit is by filing electronically and choosing direct deposit. Anyone with income of $73,000 or less, including those who don't have a tax return filing requirement, can file their federal tax return electronically for free through the IRS Free File program. The fastest and most secure way to get a tax refund is to file electronically and have it direct deposited — contactless and free — into the individual's financial account. Bank accounts, many prepaid debit cards, and several mobile apps can be used for direct deposit when taxpayers provide a routing and account number. IRS.gov/filing has details about IRS Free File, Free File Fillable Forms, free VITA or TCE tax preparation sites in communities or finding a trusted tax professional. Claim 2020 Recovery Rebate Credit for missing first- or second-round Economic Impact Payments All first- and second-round Economic Impact Payments have been issued. The first- and second-round Economic Impact Payments were an advance payment of tax year 2020 Recovery Rebate Credit. People who didn't qualify for a first- and second- Economic Impact Payment or got less than the full amounts may be eligible to claim the 2020 Recovery Rebate Credit on a 2020 income tax return. Individuals will need to file a 2020 tax return if they have not filed yet or amend their 2020 income tax return if it's already been processed. If the individual's 2020 income tax return has not yet been fully processed, the individual should not file a second return. Some returns need special handling to correct errors or credit amounts, which can delay processing. The IRS is having to correct significantly more errors on 2020 tax returns than in previous years. If the IRS corrects the credit claimed on the return, the IRS will send a letter with an explanation. More information Online Account Information Recovery Rebate Credit 2021 Recovery Rebate Credit Frequently Asked Questions 2020 Recovery Rebate Credit Frequently Asked Questions

https://www.irs.gov/newsroom/irs-begins-2022-tax-season-urges-extra-caution-for-taxpayers-to-file-accurate-tax-returns-electronically-to-speed-refunds-avoid-delays

IR-2022-18, January 24, 2022 WASHINGTON — The Internal Revenue Service today kicked off the 2022 tax filing season with an urgent reminder to taxpayers to take extra precautions this year to file an accurate tax return electronically to help speed refunds. The start of this year's tax season – which takes place earlier than last year's February 12 opening – signals the IRS is now accepting and processing 2021 tax returns. More than 160 million individual tax returns for the 2021 tax year are expected to be filed, with most before the April 18 tax deadline. Most taxpayers face an April 18 deadline this year due to the Emancipation Day holiday in Washington, DC falling on April 15. Taxpayers in Massachusetts and Maine will have an April 19 deadline due to Patriots Day; disaster victims have later filing deadlines in some locations. IRS Commissioner Chuck Rettig noted that taxpayers need to take special care this year due to several critical tax law changes that took place in 2021 and ongoing challenges related to the pandemic. "IRS employees are working hard to deliver a successful 2022 tax season while facing enormous challenges related to the pandemic," Rettig said. "There are important steps people can take to ensure they avoid processing delays and get their tax refund as quickly as possible. We urge people to carefully review their taxes for accuracy before filing. And they should file electronically with direct deposit if at all possible; filing a paper tax return this year means an extended refund delay." For most taxpayers who file a tax return with no issues, the IRS anticipates they will receive their refund within 21 days of when they file electronically if they choose direct deposit – similar to previous years. Last year's average tax refund was more than $2,800. "There are simple steps that people can take that will help them navigate this challenging tax season," Rettig said. "Filing electronically and using online resources instead of calling are just some of the steps that can help people avoid delays." "IRS employees will do everything possible with the available resources to serve taxpayers this year," Rettig said. "We will work hard to deliver refunds quickly, serve as many people as possible and work to catch up on past tax returns affected by the pandemic. The IRS thanks you for filing your taxes, a critical part of helping our great nation." IRS tips for a smooth filing season: Fastest refunds by e-filing, avoiding paper returns: Filing electronically with direct deposit and avoiding a paper tax return is more important than ever this year to avoid refund delays. If you need a tax refund quickly, do not file on paper – use software, a trusted tax professional or Free File on IRS.gov. Avoid delays; file an accurate tax return: More than ever this year, the IRS urges people to make sure they're ready to file an accurate tax return. An accurate tax return can avoid processing delays, extensive refund delays and later IRS notices. Special care for EIP, advance Child Tax Credit recipients: The IRS also encourages caution to those people who received a third Economic Impact Payment or advance Child Tax Credit in 2021. Taxpayers should ensure the amounts they've received are entered correctly on the tax return. Incorrect entries when reporting these payments mean the IRS will need to further review the tax return, creating an extensive delay. To help taxpayers, the IRS is mailing special letters about the stimulus payments and advance Child Tax Credit payment amounts. People can also check the amount of their payments in their Online Account available on IRS.gov. Earned Income Tax Credit or Additional Child Tax Credit refunds: By law, the IRS cannot issue a refund involving the Earned Income Tax Credit or Additional Child Tax Credit before mid-February, though eligible people may file their returns beginning on January 24. The law provides this additional time to help the IRS stop fraudulent refunds from being issued. Avoid phone delays; online resources best option for help: IRS.gov is the quickest and easiest option for help. IRS assisted phone lines continue to receive record numbers of calls, more than the agency can handle with its limited resources. Avoid delays: Check IRS.gov first for refund information and answers to tax questions. Establishing an Online Account on IRS.gov can also help taxpayers get information quickly. The Online Account feature has recently been expanded to allow more people to gain access. Don't normally file a return? Consider filing for CTC, other valuable credits: For people who don't normally file a tax return and didn't file a 2020 return or use the Non-Filers tool, they can still qualify for important credits they're eligible for, including the Recovery Rebate Credit (stimulus payment), advance Child Tax Credit or the Earned Income Tax Credit. The IRS encourages people in this group to file a 2021 tax return so they can receive all the credits for which they're eligible. Online options for free help; answers to common questions: Use IRS.gov to get answers to tax questions, check a refund status or pay taxes. There's no wait time or appointment needed — online tools and resources are available 24 hours a day. Other free options for help: IRS Free File is available to any person or family who earned $73,000 or less in 2021. Qualified taxpayers can also find free one-on-one tax preparation help around the nation through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. 2020 tax return still being processed? Tips to help with filing 2021 tax return: For people whose tax returns from 2020 have not yet been processed, they can still file their 2021 tax returns. For those filing electronically in this group, here's a critical point. Taxpayers need their Adjusted Gross Income, or AGI, from their most recent tax return when they file electronically. For those waiting on their 2020 tax return to be processed, make sure to enter $0 (zero dollars) for last year's AGI on the 2021 tax return. Visit Validating Your Electronically Filed Tax Return for more details. April 18 tax deadline: The filing deadline is April 18 for most taxpayers; automatic six-month extensions of time to file are available for anyone by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

https://www.irs.gov/newsroom/irs-chief-counsel-looking-for-200-experienced-attorneys-to-focus-on-abusive-tax-deals-job-openings-posted

IR-2022-17, January 21, 2022 WASHINGTON — The Internal Revenue Service's Office of Chief Counsel today announced plans to hire up to 200 additional attorneys to help the agency combat syndicated conservation easements, abusive micro-captive insurance arrangements and other tax schemes. "Combating abusive tax transactions that threaten to undermine our tax system remains a top priority for our enforcement efforts," said IRS Commissioner Chuck Rettig. "It's critical we work to ensure a fair tax system and adding these new attorneys will help us in on our ongoing efforts in this arena." These positions will be available around the country, and the IRS encourages qualified candidates to apply. The first announcements for these positions have already been posted on USAJOBS. Interested persons should apply today or as soon as possible via the following announcements: Large Business & International Positions: USAJOBS - LB&I Attorney Announcement Small Business/Self Employed Positions: USAJOBS - SB/SE Attorney Announcement Technical Positions: USAJOBS - Technical Job Announcement Promoters have been particularly active developing and marketing tax shelter schemes that purportedly enable taxpayers to avoid paying what they legally owe. These new hires will help the IRS manage the increasing caseload in its multi-year effort to stamp out these abusive schemes and ensure that those participating in them pay the tax they owe plus penalties. "This is an excellent opportunity for attorneys with experience in litigation, partnership tax law and planning complex transactions to join the Office of Chief Counsel and make a real difference for our tax system," said Principal Deputy Chief Counsel William M. Paul. These positions will be available in more than 50 locations, including Washington D.C. Those hired will provide legal advice to IRS professionals as they conduct audits of complex corporate and partnership issues and increasingly sophisticated and abusive transactions. The Chief Counsel office, working closely with IRS and the Treasury Department, provides world-class litigation and substantive tax training for all experience levels. New hires will work in a variety of areas, including handling cases in the United States Tax Court, as well as serving on trial teams in our largest and most complex trials involving fact and expert witnesses, depositions and multi-week trials. They will also work with the Department of Justice Tax Division, which handles refund cases in district courts and the Court of Federal Claims. Others hired will serve in the IRS national office with a focus on developing global regulatory solutions to the most sophisticated and abusive transactions and providing highly specialized advice to IRS litigation teams. Abusive syndicated conservation easement deals remain a major focus for the IRS. These transactions generally use inflated appraisals of undeveloped land and partnerships devoid of legitimate business purpose designed to generate inflated and unwarranted tax deductions. "Bogus syndicated conservation easement transactions undermine the public's trust in private land conservation and defraud the government," Rettig said. "Putting an end to these schemes is imperative." Abusive micro-captive insurance arrangements also remain a key focus of IRS enforcement. These deals are generally sold to owners of closely held entities. The deals commonly lack many of the necessary attributes of insurance, have excessive premiums, insure highly improbable risks and have no connection to genuine business and insurance needs. These are just some of the abusive schemes that the new hires will be working on. Paul noted that there are numerous advantages to joining Chief Counsel. The Office of Chief Counsel has successfully transitioned in response to the Covid-19 Pandemic. Chief Counsel is currently in full telework mode and will have a competitive telework policy going forward. To learn more about these opportunities, visit IRS Office of Chief Counsel | IRS Careers. The mission of the Office of Chief Counsel is to serve America's taxpayers fairly and with integrity by providing correct and impartial interpretation of the Internal Revenue laws and the highest quality legal advice and representation for the Internal Revenue Service.

https://www.irs.gov/newsroom/top-5-things-to-remember-when-filing-income-tax-returns-in-2022

IR-2022-16, January 20, 2022 WASHINGTON — With filing season beginning January 24, the Internal Revenue Service reminded taxpayers about several key items to keep in mind when filing their federal income tax returns this year. Given the unprecedented circumstances around the pandemic and unique challenges for this tax season, the IRS offers a 5-point checklist that can help many people speed tax return processing and refund delivery while avoiding delays. 1. File an accurate return and use e-file and direct deposit to avoid delays. Taxpayers should electronically file and choose direct deposit as soon as they have everything they need to file an accurate return. Taxpayers have many choices, including using a trusted tax professional. For those using e-file, the software helps individuals avoid mistakes by doing the math. It guides people through each section of their tax return using a question-and-answer format. 2. For an accurate return, collect all documents before preparing a tax return; make sure stimulus payment and advance Child Tax Credit information is accurate. In addition to collecting W-2s, Form 1099s and other income-related statements, it is important people have their advance Child Tax Credit and Economic Impact Payment information on hand when filing. Advance CTC letter 6419: In late December 2021, and continuing into January, the IRS started sending letters to people who received advance CTC payments. The letter says, "2021 Total Advance Child Tax Credit (AdvCTC) Payments" near the top and, "Letter 6419" on the bottom righthand side of the page. Here's what people need to know: The letter contains important information that can help ensure the tax return is accurate. People who received advance CTC payments can also check the amount of the payments they received by checking their Online Account on IRS.gov. Eligible taxpayers who received advance Child Tax Credit payments should file a 2021 tax return to receive the second half of the credit. Eligible taxpayers who did not receive advance Child Tax Credit payments can claim the full credit by filing a tax return. Third Economic Impact Payment letter 6475: In late January 2022, the IRS will begin issuing letters to people who received a third payment in 2021. The letter says, "Your Third Economic Impact Payment" near the top and, "Letter 6475" on the bottom righthand side of the page. Here's what people need to know: Most eligible people already received their stimulus payments. This letter will help individuals determine if they are eligible to claim the Recovery Rebate Credit (RRC) for missing stimulus payments. People who are eligible for RRC must file a 2021 tax return to claim their remaining stimulus amount. People can also use IRS online account to view their Economic Impact Payment amounts. Both letters – 6419 and 6475 – include important information that can help people file an accurate 2021 tax return. If a return includes errors or is incomplete, it may require further review while the IRS corrects the error, which may slow the tax refund. Using this information when preparing a tax return electronically can reduce errors and avoid delays in processing. 3. Avoid lengthy phone delays; use online resources before calling the IRS. Phone demand on IRS assistance lines remains at record highs. To avoid lengthy delays, the IRS urges people to use IRS.gov to get answers to tax questions, check a refund status or pay taxes. There's no wait time or appointment needed — online tools and resources are available 24 hours a day. Additionally, the IRS has several ways for taxpayers to stay up to date on important tax information: Follow the IRS' official social media accounts and email subscription lists to stay current on the latest tax topics and alerts. Download the IRS2Go mobile app, watch IRS YouTube videos, or follow the IRS on Twitter, Facebook, LinkedIn and Instagram for the latest updates on tax changes, scam alerts, initiatives, products and services. Taxpayers can also get information in their preferred language. The IRS translates tax resources into several languages and currently has basic tax information in 20 languages. People can also file Schedule LEP, Request for Change in Language Preference, to receive written communications from the IRS in their preferred language. 4. Waiting on a 2020 tax return to be processed? Special tip to help with e-filing a 2021 tax return: In order to validate and successfully submit an electronically filed tax return to the IRS, taxpayers need their Adjusted Gross Income, or AGI, from their most recent tax return. For those waiting on their 2020 tax return to be processed, here's a special tip to ensure the tax return is accepted by the IRS for processing. Make sure to enter $0 (zero dollars) for last year's AGI on the 2021 tax return. For those who used a Non-Filer tool in 2021 to register for an advance Child Tax Credit or third Economic Impact Payment in 2021, they should enter $1 as their prior year AGI. Everyone else should enter their prior year's AGI from last year's return. Remember, if using the same tax preparation software as  last year, this field will auto-populate. 5. Free resources are available to help taxpayers file. During this challenging year, the IRS reminds taxpayers there are many options for free help, including many resources on IRS.gov. For those looking to avoid the delays with a paper tax return, IRS Free File is an option. With Free File, leading tax software providers make their online products available for free as part of a 20-year partnership with the Internal Revenue Service. This year, there are eight products in English and two in Spanish. IRS Free File is available to any person or family who earned $73,000 or less in 2021. Qualified taxpayers can also find free one-on-one tax preparation help around the nation through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.

https://www.irs.gov/newsroom/january-31-wage-statement-deadline-reminder-for-employers

IR-2022-15, January 19, 2022 WASHINGTON — The Internal Revenue Service today urged employers to be aware of the January deadline to file Forms W-2 and other wage statements. Filing these documents timely helps employers avoid penalties and helps the IRS in fraud prevention. A 2015 law made it a permanent requirement that employers file copies of their Form W-2, Wage and Tax Statements, and Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration by January 31. Forms W-2 are normally due to workers by January 31. Forms 1099-MISC, Miscellaneous Information and Forms 1099-NEC, Nonemployee Compensation, are also due to taxpayers by January 31. Various other due dates related to Form 1099-MISC and Form 1099-NEC, including dates due to the IRS, can be found on the form's instructionsPDF at IRS.gov. Fraud detection The normal January filing date for wage statements means that the IRS can more easily detect refund fraud by verifying income that individuals report on their tax returns. Employers can help support that process and avoid penalties by filing the forms on time and without errors. The IRS and SSA encourage all employers to e-file. It is the quickest, most accurate and convenient way to file these forms. For more information about e-filing Forms W-2 and a link to the SSA's Business Services Online website, visit the SSA's Employer W-2 Filing Instructions & Information website at SSA.gov/employer. Use same employer identification number on all forms Employers should ensure the employer identification number (EIN) on their wage and tax statements (Forms W-2, W-3, etc.) and their payroll tax returns (Forms 941, 943, 944, etc.) match the EIN the IRS assigned to their business. They should not use their Social Security number (SSN) or Individual Taxpayer Identification number (ITIN) on forms that ask for an EIN. If an employer used an EIN (including a prior owner's EIN) on their payroll tax returns that's different from the EIN reported on their W-3, they should review General Instructions for Forms W-2 and W-3PDF, Box h—Other EIN used this year. Filing these forms with inconsistent EINs or using another business's EIN may result in penalties and delays in processing an employer's returns. Even if an employer uses a third-party payer (such as a Certified Professional Employer Organization, Professional Employer Organization, or other third party) or a different entity within their business to file these documents, the name and EIN on all statements and forms filed must be consistent and exactly match the EIN the IRS assigned to their business. For more information on third-party arrangements, see Publication 15, Employer's Tax Guide. Extensions Employers may request a 30-day extension to file Forms W-2 by submitting a complete application on Form 8809, Application for Extension of Time to File Information Returns by January 31. However, one of the criteria in Section 7 of Form 8809 must be met for the extension to be granted. Filing Form 8809 does not extend the due date for furnishing wage statements to employees. A separate extension of time to furnish Forms W-2 to employees must be filed by January 31. See Extension of time to furnish Forms W-2 to employees for more information. Additional information can be found on the instructions for Forms W-2 & W-3 and the Information Return Penalties page at IRS.gov.

https://www.irs.gov/newsroom/irs-free-file-available-today-filers-can-claim-important-tax-benefits

IR-2022-14, January 14, 2022 WASHINGTON — The IRS today announced the availability of Free File, providing taxpayers online tax preparation products available at no charge. Today's launch of IRS Free File, available only through IRS.gov, provides people an early opportunity to file their taxes and claim the 2021 Recovery Rebate Credit, the enhanced Child Tax Credit, the Earned Income Tax Credit, and other important credits. Taxpayers can use Free File to claim the remaining amount of their Child Tax Credit and claim any advance payments of the Child Tax Credit they did not receive in 2021. Leading tax software providers make their online products available for free as part of a 20-year partnership with the Internal Revenue Service. This year, there are eight products in English and two in Spanish. IRS Free File is available to any person or family who earned $73,000 or less in 2021. "Free File is part of a wide selection of services available on IRS.gov to help people file taxes during this challenging period," said IRS Commissioner Chuck Rettig. "IRS Free File offers taxpayers an easy, free way to do their taxes from the safety of their own home. Free File also provides electronic filing with direct deposit, which is the best way to avoid delays and receive refunds quickly and securely." Because the filing season starts on January 24, 2022, IRS Free File providers will accept completed tax returns and hold them until they can be filed electronically on that date. The Free File Fillable Forms, the electronic version of IRS paper forms, will be available on January 24, 2022. Free File Fillable Forms is available for use by everyone, regardless of income, but should be used only by people who are comfortable preparing their own taxes. Other important information related to the January 24 start of tax season is available on IRS.gov, including important filing tips. How IRS Free File works Each IRS Free File provider sets its own eligibility rules for products based on age, income, and state residency. However, for those who make $73,000 or less, they will find at least one product that matches their needs, and usually more. Some providers also offer free state income tax return preparation. [Some state tax benefits, such as state Earned Income Tax Credits, are based on information contained on the taxpayer's federal income tax return. Taxpayers are encouraged to check with their state tax agency about state tax benefits and requirements to file a state income tax return.] Active-duty military can use any IRS Free File product if their income was $73,000 or less. Here's a step-by-step overview of how to find the right Free File product: Go to IRS.gov/freefile. Use the "Choose an IRS Free File Offer" tool for help in finding the right product, or Review each offer by a provider using the "Browse All" tool. Select a product. Follow links to the provider's website to begin a tax return. No computer? No problem. Taxpayers can complete and file their tax return using IRS Free File products through smart phones or tablets. Child Tax Credit, 2021 Recovery Rebate Credit and other tax benefits IRS Free File is all taxpayers need to claim the Child Tax Credit (CTC), 2021 Recovery Rebate Credit, and other tax benefits such as the Earned Income Tax Credit (EITC). The IRS also continues to urge people who received one or more advance Child Tax Credit payments in 2021 to carefully review their taxes before filing. Families who received advance payments will need to compare the advance Child Tax Credit payments they received in 2021 with the amount of the Child Tax Credit they can properly claim on their 2021 tax return. To help taxpayers who received an advance Child Tax Credit payment, the IRS started sending Letter 6419, 2021 Advance CTC, in late December 2021. The letter contains important information on advance Child Tax Credit payments that can help ensure the tax return is accurate. People who received the advance CTC payments can also check the amount of their payments by using the CTC Update Portal available on IRS.gov. In late January, the IRS will begin sending Letter 6475, Your Third Economic Impact Payment, to individuals who received a third stimulus payment in 2021, including initial and "plus-up" payments. While most eligible people already received their Economic Impact Payments, or stimulus payments, this letter will help them determine if they are eligible to claim the 2021 Recovery Rebate Credit for missing stimulus payments. If so, they must file a 2021 tax return to claim this credit. People can also use IRS online account to view both payment amounts. IRS Free File also can be used by workers to claim the EITC, which provides a refundable tax credit based on a filer's income and family size. Please remember that unemployment benefits paid by states are taxable income. States should send Forms 1099-G to those who received jobless benefits. IRS Free File participants For 2022, these providers are participating in IRS Free File: 1040Now.NET ezTaxReturn.com (available in Spanish) FreeTaxReturn.com INC FileYourTaxes.com On-Line Taxes at OLT.com TaxAct FreeTaxUSA ® TaxSlayer (coming soon in Spanish)

https://www.irs.gov/newsroom/irs-issues-frequently-asked-questions-and-answers-for-2021-recovery-rebate-credit

IR-2022-13, January 13, 2022 WASHINGTON — The Internal Revenue Service today issued frequently asked questions (FAQs) for the 2021 Recovery Rebate CreditPDF. Individuals who did not qualify for, or did not receive, the full amount of the third Economic Impact Payment may be eligible to claim the 2021 Recovery Rebate Credit based on their 2021 tax year information. Individuals may have received their third Economic Impact Payment through initial and "plus-up" payments in 2021. Note: Third Economic Impact Payments are different than the monthly advance Child Tax Credit payments that the IRS disbursed from July through December 2021. Most eligible people already received their Economic Impact Payments and won't include any information about their payment when they file. However, people who are missing stimulus payments should review the information on the Recovery Rebate Credit page to determine their eligibility and whether they need to claim a Recovery Rebate Credit for tax year 2021. To claim any remaining credit for 2021, eligible people must file a 2021 tax return, even if they usually do not file taxes. Also, people who did not receive all of their first and second Economic Impact Payments in 2020 can receive those amounts only by filing a 2020 tax return (or amending a previously filed return) and claiming the 2020 Recovery Rebate Credit. They should review the Recovery Rebate Credit page to determine their eligibility. The 2021 Recovery Rebate Credit can reduce any taxes owed or be included in the tax refund for the 2021 tax year. Filers must ensure to not mix information from their 2020 and 2021 tax years. In particular, filers should take care to NOT include any information regarding the first and second Economic Impact Payments received in 2020, or the 2020 Recovery Rebate Credit, on their 2021 return. They will need the total of the third payment received to accurately calculate the 2021 Recovery Rebate Credit when they file their 2021 federal tax return in 2022. People can locate this information on Letter 1444-C, which they received from the IRS during 2021 after each payment, as well as Letter 6475, which the IRS will mail to them beginning in late January 2022. Individuals can also view this information in their online account later in January. The FAQs cover most questions relating to claiming the credit and are for use by taxpayers and tax professionals and are being issued as expeditiously as possible. The 2021 Recovery Rebate FAQ topics are: Topic A: General Information Topic B: Claiming the Recovery Rebate Credit if you aren't required to file a 2021 tax return Topic C: Eligibility for claiming a Recovery Rebate Credit on a 2021 tax return Topic D: Claiming the 2021 Recovery Rebate Credit Topic E: Calculating the 2021 Recovery Rebate Credit Topic F: Receiving the Credit on a 2021 tax return Topic G: Finding the third Economic Impact Payment Amounts to calculate the 2021 Recovery Rebate Credit Topic H: Correcting issues after the 2021 tax return is filed File for free and use direct deposit Taxpayers with income of $73,000 or less can file their federal tax returns electronically for free through the IRS Free File Program. The fastest way to receive a tax refund is to file electronically and have it direct deposited into a financial account. Refunds can be directly deposited into bank accounts, prepaid debit cards or mobile apps as long as a routing and account number is provided. More information about reliance is available. IRS-FAQ

https://www.irs.gov/newsroom/get-ready-for-taxes-bookmark-irsgov-resources-and-online-tools-to-use-before-during-and-after-filing

IR-2022-12, January 13, 2022 WASHINGTON — The Internal Revenue Service today encouraged taxpayers to use IRS online tools and resources to find the information they need to be ready to file their 2021 federal tax returns, including important special steps related to Economic Impact Payments and advance Child Tax Credit payments. Individuals, especially those who don't usually file a tax return, are urged to file their 2021 tax return electronically beginning January 24, 2022. Using tax preparation software or a trusted tax professional will help guide people through the process and avoid making errors. Filing an incomplete or inaccurate return may mean a processing delay that slows the resulting tax refund. "There are some simple steps people can take to make sure they avoid delays and receive a quick refund," IRS Commissioner Chuck Rettig. "It's critical this year to avoid a paper tax return whenever possible and file electronically with direct deposit. And it's more important than ever to make sure you're filing an accurate tax return. The IRS urges people to review some straightforward tips that can help them avoid problems and get their tax refunds quickly." This is the third in a series of reminders to help taxpayers get ready for the upcoming tax filing season. A special page, updated and available on IRS.gov, outlines steps taxpayers can take now to make tax filing easier. IRS.gov tools are easy to use and available 24 hours a day. Millions of people use them to find information about their accounts, get answers to tax questions or file and pay taxes. Recovery Rebate Credit/Economic Impact Payments Individuals who didn't qualify for a third Economic Impact Payment or got less than the full amount may be eligible to claim the Recovery Rebate Credit. They will need to know the total amount of their third Economic Impact Payments received to calculate their correct 2021 Recovery Rebate Credit amount when they file their 2021 tax return. Ensuring they use the correct payment amounts will help them avoid a processing delay that may slow their refund. Beginning in late January, the IRS will send Letter 6475 with the total amount of the third Economic Impact Payment received. People can also view their economic impact payments using their Online Account. Advance Child Tax Credit payments People will need to know the total amount of advance payments they received in 2021 to compare them with the full amount of the Child Tax Credit that they can properly claim when they file their 2021 tax return. People who received the advance payments can access their online account to check the total amount of their payments. The IRS is also sending Letter 6419 to provide the total amount of advance Child Tax Credit payments received in 2021. Eligible families who did not get monthly advance payments in 2021 can still get a lump-sum payment by claiming the Child Tax Credit when they file a 2021 federal income tax return this year. This includes families who don't normally need to file a return. Interactive Tax Assistant The Interactive Tax Assistant answers general tax law questions, including helping to determine if a type of income is taxable or if someone is eligible to claim certain credits and deductions. With changes to income and other life events for many in 2021, tax credits and deductions can mean more money in a taxpayer's pocket. Thinking about eligibility now can help make tax filing easier. Online Account Taxpayers can use their Online Account to securely see important information when preparing to file their tax return or following up on balances or notices. Taxpayers can view the amount they owe, make and track payments and view payment plan details. Taxpayers can now also manage their communication preferences to go paperless for certain notices from the IRS, or to receive email notifications when the IRS sends them a new digital notice. They can also access information about Economic Impact Payments and advance Child Tax Credit payments needed to file a complete and accurate return. Act now to create an account. Where's My Refund? Taxpayers can check the status of their refund using the Where's My Refund? tool. The status is available within 24 hours after the IRS accepts their e-filed tax return or up to four weeks after they mailed a paper return. The Where's My Refund? tool updates once every 24 hours, usually overnight, so taxpayers only need to check once a day. Get ready to use direct deposit for tax refunds Direct deposit gives taxpayers access to their refund faster than a paper check. Individuals can use a bank account, prepaid debit card or mobile app to use direct deposit and will need to provide routing and account numbers. Learn how to open an account at an FDIC-Insured bank or through the National Credit Union Locator Tool. Veterans should see the Veterans Benefits Banking Program for access to financial services at participating banks. IRS Free File Everyone can file electronically for free. Starting January 14, the IRS Free File program, available only through IRS.gov or the IRS2Go app, offers brand-name tax preparation software packages. For those who earned $73,000 or less in 2021, they may qualify for Free File guided tax software. The software does all the work of finding deductions, credits and exemptions. Some of the Free File offers may include a free state tax return. Taxpayers comfortable filling out tax forms, can use Free File Fillable Forms, the electronic federal tax forms paper version to file their tax returns online, regardless of income. Members of the military and qualifying veterans can use MilTax, a Department of Defense program that generally offers free online tax preparation and e-filing software for federal returns and up to three state returns. Free tax return preparation site The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) programs offer free tax help and e-file for taxpayers who qualify. Choosing a preparer The IRS has several options for finding a tax preparer. The IRS provides an online database to help taxpayers locate an authorized e-file provider in their area who can electronically file their tax return. Choosing a Tax Professional provides information for selecting a tax professional. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications can help taxpayers find preparers in their area who currently hold professional credentials recognized by the IRS, or who hold an Annual Filing Season Program Record of Completion. Taxpayers need to remember that they, not the tax preparer, are responsible for information on their tax return once they sign it. IRS.gov/getready Links to online tools, publications, and other helpful resources are available on the Get Ready page. For more information about planning ahead, see Publication 5348, Get Ready to FilePDF and Publication 5349, Year-Round Tax Planning is for EveryonePDF.

https://www.irs.gov/newsroom/national-taxpayer-advocate-delivers-annual-report-to-congress-focuses-on-taxpayer-impact-of-processing-and-refund-delays

IR-2022-11, January 12, 2022 WASHINGTON — National Taxpayer Advocate Erin M. Collins today released her 2021 Annual Report to Congress, calling calendar year 2021 "the most challenging year taxpayers and tax professionals have ever experienced." The report says tens of millions of taxpayers experienced delays in the processing of their returns, and with 77 percent of individual taxpayers receiving refunds, "processing delays translated directly into refund delays." The report credits the Internal Revenue Service for performing well under difficult circumstances. Since the start of the pandemic, the IRS, in addition to its traditional work, has implemented significant programs enacted by Congress. Among other things, it has issued 478 million stimulus payments (referred to as Economic Impact Payments or "EIPs") totaling $812 billion and has sent Advance Child Tax Credit (AdvCTC) payments to over 36 million families totaling over $93 billion. The report says "[t]he imbalance between the IRS's workload and its resources has never been greater." Since fiscal year (FY) 2010, the IRS's workforce has shrunk by 17 percent, while its workload – as measured by the number of individual return filings – has increased by 19 percent. The report reiterates the National Taxpayer Advocate's longstanding recommendation that Congress provide the IRS with sufficient funding to serve taxpayers well. Major challenges for taxpayers "There is no way to sugarcoat the year 2021 in tax administration," Collins wrote. "The year 2021 provided no shortage of taxpayer problems." "While my report focuses primarily on the problems of 2021, I am deeply concerned about the upcoming filing season," Collins added in releasing the report. "Paper is the IRS's Kryptonite, and the agency is still buried in it." As of late December, the IRS had backlogs of 6 million unprocessed original individual returns (Forms 1040), 2.3 million unprocessed amended individual returns (Forms 1040-X), more than 2 million unprocessed employer's quarterly tax returns (Forms 941 and 941-X), and about 5 million pieces of taxpayer correspondence – with some of these submissions dating back at least to April and many taxpayers still waiting for their refunds nine months later. Although e-filed returns fared better than paper returns, the report says millions of e-filed returns were suspended during processing due to discrepancies between amounts claimed on the returns and amounts reflected on IRS records. The most common discrepancy involved Recovery Rebate Credit (RRC) claims by taxpayers who did not receive some or all of their stimulus payments as EIPs the prior year. These returns had to be manually reviewed, and the IRS issued more than 11 million math error notices to taxpayers over RRC discrepancies with IRS records. When a taxpayer disagreed with a math error notice and submitted a response, the taxpayer's response went into the IRS's paper processing backlog, further delaying the refund. Collins is concerned that the number of returns suspended and requiring manual processing is likely to be high again in 2022. In March, Congress authorized two advance tax credits that may result in additional discrepancies between amounts claimed on tax returns and in IRS records. It authorized a third round of EIPs that may be claimed as RRCs by taxpayers who did not receive them, and it authorized monthly payments of the Advance Child Tax Credit (AdvCTC) for the second half of 2021, both of which will have to be claimed and/or reconciled on 2021 individual tax returns. The IRS is attempting to minimize discrepancies by sending notices to taxpayers who received EIPs and AdvCTC showing how much they received, but millions of discrepancies – and math error notices – remain likely. At the postponed filing deadline of May 17, 2021, the IRS was holding 35.3 million tax returns for employee review that consisted of roughly half unprocessed paper returns and half tax returns suspended during processing, leading to refund delays for many of these taxpayers. "Refund delays have a disproportionate impact on low-income taxpayers," the report says. "Earned Income Tax Credit (EITC) benefits are worth up to $6,660, Child Tax Credit benefits [were] worth up to $2,000 per qualifying child under tax year 2020 rules, and RRCs are potentially worth several thousand dollars for families who did not receive some or all of their EIPs. Millions of taxpayers rely on the benefits from these programs to pay their basic living expenses, and when refunds are substantially delayed, the financial impact can range from mild inconvenience to severe financial hardship." The report says processing delays led to a cascade of customer service problems: The IRS's "Where's My Refund?" tool often could not answer the question. Taxpayers attempted to check the status of their refunds on IRS.gov more than 632 million times last year, but "Where's My Refund?" does not provide information on unprocessed returns, and it does not explain any status delays, the reasons for delays, where returns stand in the processing pipeline, or what actions taxpayers need to take, if any. For taxpayers who experienced significant refund delays, the tool often did not do its job. Telephone service was the worst it has ever been. The combination of processing delays and questions about new programs like the AdvCTC caused call volumes to almost triple from the prior year to a record 282 million telephone calls. Customer service representatives (CSRs) only answered about 32 million, or 11 percent, of those calls. As a result, most callers could not obtain answers to their tax law questions, get help with account problems, or speak with a CSR about a compliance notice. "Among the lucky one in nine callers who was able to reach a CSR, the IRS reported that hold times averaged 23 minutes," the report says. "Practitioners and taxpayers have reported that hold times were often much longer, and frustration and dissatisfaction was high throughout the year with the low level of phone service." The IRS took months to process taxpayer responses to its notices, further delaying refunds. The IRS sent tens of millions of notices to taxpayers during 2021. These included nearly 14 million math error notices, Automated Underreporter notices (where an amount reported on a tax return did not match the corresponding amount reported to the IRS on a Form 1099 or other information reporting document), notices requesting a taxpayer authenticate his or her identity where IRS filters flagged a return as potentially fraudulent, correspondence examination notices and collection notices. In many cases, taxpayer responses were required, and if the IRS did not process a response, its automated processes could take adverse action or not release the refund claimed on the tax return. The IRS received 6.2 million taxpayer responses to proposed adjustments and took an average of 199 days to process them – up from 74 days in FY 2019, the most recent pre-pandemic year. The ten most serious problems encountered by taxpayers. By statute, the National Taxpayer Advocate is required to identify the ten most serious problems encountered by taxpayers in their dealings with the IRS. This year's report details the following problems: processing and refund delays; challenges in employee recruitment, hiring, and training; telephone and in-person taxpayer service; transparency and clarity; filing season delays; limitations of online taxpayer accounts; limitations in digital taxpayer communications, including e-mail; e-filing barriers; correspondence audits; and the impact of collection policies on low-income taxpayers. For each problem, the report includes an IRS response. Taxpayer Advocate Service administrative recommendations to the IRS The report makes numerous recommendations to address taxpayer problems, including the following: Utilize scanning technology and reduce barriers to e-filing. The IRS could reduce its backlog of paper tax returns by using scanning technology to machine read returns, as many state tax agencies have been doing for more than ten years. In addition, some taxpayers who try to e‑file their returns are blocked for several reasons, including when they need to file certain tax forms that the IRS has not programmed its systems to receive electronically. These Taxpayer Advocate Service (TAS) recommendations would reduce the need for IRS employees to manually transcribe the data from paper returns – the primary cause of the backlog and of transcription errors that led to math error notices and refund delays. For individual taxpayers who filed on paper, the report says "roughly one out of every four returns had a transcription error that could trigger an unwarranted compliance action or an erroneous refund that the IRS might later seek to recover." Deploy "customer callback" technology on all telephone lines, so taxpayers and tax professionals don't have to wait on hold and can receive a return call when the next CSR is available. Customer callback technology is not a cure-all for IRS telephone operations because if the IRS workforce only has the capacity to answer 32 million telephone calls, as it did last year, customer callback will not enable the IRS to handle the 250 million calls that went unanswered. However, many taxpayers call the IRS multiple times before they get through, and if effectively used, customer callback technology could substantially reduce the need for repeat calls. Improve online taxpayer accounts and allow taxpayers to communicate with the IRS routinely by secure email. The report says online taxpayer accounts are plagued by limited functionality. For example, taxpayers generally cannot use their online accounts to view images of past tax returns, most IRS notices, or proposed assessments; file documents; or update their addresses. Similarly, the IRS generally does not communicate with taxpayers by email. Limitations on communicating with the IRS electronically frustrate taxpayers who have been conducting comparable transactions with financial institutions for more than two decades. This increases the number of telephone calls and pieces of correspondence the IRS receives and leads to more paper processing delays. Create and update a weekly "dashboard" on IRS.gov to provide the public with specific information about delays. The IRS has created a webpage, IRS Operations During COVID-19: Mission-critical functions continue, that provides certain high-level information. However, it does not provide detailed information on processing backlogs, saying for amended returns only that "[t]he current timeframe can be more than 20 weeks." It does not provide detailed information on correspondence backlogs, saying only that processing mail "is taking longer than usual," and "[t]he exact timeframe varies depending on the type of issue." It does not provide information on recent telephone delays, even though doing so would give taxpayers a better sense of whether they should devote the time to calling. TAS recommends that the IRS post a filing season dashboard, updated at least weekly, that lists each category of work and the length of time it is taking to complete it. This should include the number of weeks to process original paper tax returns and amended paper tax returns, the number of weeks to process math error and other taxpayer correspondence by category, and the percentage of taxpayers who called the IRS the previous week and reached an employee.  National Taxpayer Advocate "Purple Book" of legislative recommendations The National Taxpayer Advocate's 2022 Purple Book proposes 68 legislative recommendations for consideration by Congress. Among them are the following: Provide sufficient funding for the IRS to improve taxpayer service and modernize its information technology systems. The IRS receives its annual appropriation in four accounts: Taxpayer Services, Enforcement, Operations Support, and Business Systems Modernization. During the past year, there has been considerable discussion about substantially increasing funding for the Enforcement account and related activities in the Operations Support account. To address taxpayer problems identified in this report, TAS recommends that Congress substantially increase funding for the Taxpayer Services account. Extend the period for receiving refunds when the IRS postpones the tax filing deadline. When a taxpayer files a timely refund claim, the IRS generally is permitted to refund only amounts paid within the preceding three years. If a taxpayer files a return on April 15 in Year 1, the IRS generally may issue a refund until April 15 in Year 4. In 2020, the IRS postponed the filing deadline for tax year 2019 tax returns from April 15 to July 15 due to the COVID-19 pandemic. Taxpayers who filed their returns on July 15, 2020, may reasonably believe they have until July 15, 2023, to obtain full refunds. However, income tax withholding and estimated tax payments for tax year 2019 are deemed paid on April 15, 2020. As a result, refund claims filed after April 15, 2023, will be limited to the amounts taxpayers paid or were deemed to have paid by April 15, 2020. A similar issue will arise in 2024 because the IRS postponed the 2021 filing deadline to May 17. This result was not anticipated and will prevent some taxpayers from receiving the full refunds to which they are otherwise entitled. TAS recommends Congress clarify that a postponement of the filing deadline extends the lookback period for paying refunds. Authorize the IRS to establish minimum standards for paid tax return preparers. Most taxpayers hire tax return preparers to complete their returns, and visits to preparers by Government Accountability Office and Treasury Inspector General for Tax Administration auditors posing as taxpayers, as well as IRS compliance studies, have found paid preparers make significant errors that both harm taxpayers and reduce tax compliance. Ten years ago, the IRS sought to implement minimum preparer standards, including requiring otherwise non-credentialed preparers to pass a basic competency test, but a federal court concluded the IRS could not do so without statutory authorization. TAS recommends Congress provide that authorization. Expand the U.S. Tax Court's jurisdiction to hear refund cases. Under current law, taxpayers who owe tax and wish to litigate a dispute with the IRS must go to the U.S. Tax Court, while taxpayers who have paid their tax and are seeking a refund must file suit in a U.S. district court or the U.S. Court of Federal Claims. The Tax Court is an easier forum to navigate, and it has established relationships with the Low Income Taxpayer Clinics and other pro bono programs that assist taxpayers when they litigate their cases in Tax Court. TAS recommends that taxpayers be given the option to litigate all tax disputes in the U.S. Tax Court. Restructure the Earned Income Tax Credit (EITC) to make it simpler for taxpayers and reduce improper payments. TAS has long advocated for dividing the EITC into two credits: (i) a refundable worker credit based on each individual worker's earned income unrelated to the presence of qualifying children and (ii) a refundable child credit. For wage earners, claims for the worker credit could be verified with nearly 100 percent accuracy by matching claims on tax returns against Forms W-2, reducing the improper payments rate on those claims to nearly zero. The portion of the EITC that currently varies based on family size would be combined with a child credit into a larger family credit. The National Taxpayer Advocate published a reportPDF making this recommendation in 2019, and TAS continues to advocate for it. Expand the protection of taxpayer rights by strengthening the Low Income Taxpayer Clinic (LITC) program. The LITC program effectively assists low-income taxpayers and taxpayers who speak English as a second language. When the LITC grant program was established in 1998, the law limited annual grants to no more than $100,000 per clinic. The law also imposed a 100 percent "match" requirement (meaning a clinic cannot receive more in LITC grant funds than it is able to match on its own). The nature and scope of the LITC program has evolved considerably since 1998, and those requirements are preventing the program from providing high quality assistance to eligible taxpayers. TAS recommends that Congress remove the per-clinic cap and allow the IRS to reduce the match requirement to 50 percent where doing so would provide coverage for additional taxpayers. Other sections in the report The report contains a taxpayer rights assessment that presents performance measures and other relevant data, a description of TAS's case advocacy operations during FY 2021, a summary of key TAS systemic advocacy accomplishments, and a discussion of the ten federal tax issues most frequently litigated during the preceding year. The section on most litigated tax issues for the first time contains an analysis of substantially all cases petitioned in the Tax Court rather than simply decided cases, providing a much broader view of issues taxpayers bring to court. Also for the first time, the report includes a section titled "At a Glance," which provides concise summaries of the ten "most serious problems." It is intended to give readers a quick overview of each issue so they can decide which ones they want to read about in depth. Please visit 2021 National Taxpayer Advocate Annual Report to Congress for more information. Related items: Complete Report: 2021 Annual Report to Congress   Executive SummaryPDF Purple BookPDF About the Taxpayer Advocate Service TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Your local advocate's number is available in your local directory and at Contact Us. You may also call TAS toll-free at 877-777-4778. TAS can help if you need assistance resolving an IRS problem, if your problem is causing financial difficulty, or if you believe an IRS system or procedure isn't working as it should. And our service is free. For more information about TAS and your rights under the Taxpayer Bill of Rights, go to the Taxpayer Advocate Service website. You can get updates on tax topics at YourVoiceAtIRS (Facebook), YourVoiceatIRS (Twitter) and TASNTA (YouTube).

https://www.irs.gov/newsroom/irs-updates-faqs-for-2021-child-tax-credit-and-advance-child-tax-credit-payments

IR-2022-10, January 11, 2022 WASHINGTON — The Internal Revenue Service today updated frequently asked questions (FAQs) for the 2021 Child Tax Credit and Advance Child Tax Credit to help eligible families properly claim the credit when they prepare and file their 2021 tax return. This extensive FAQ updatePDF includes multiple streamlined questions for use by taxpayers and tax professionals and is being issued as expeditiously as possible. The updates can be found in: Topic A: General Information Topic B: Eligibility for Advance Child Tax Credit Payments and the 2021 Child Tax Credit Topic C: Calculation of the 2021 Child Tax Credit Topic D: Calculation of Advance Child Tax Credit Payments Topic E: Advance Payment Process of the Child Tax Credit Topic F: Updating Your Child Tax Credit Information During 2021 Topic G: Receiving Advance Child Tax Credit Payments Topic H: Reconciling Your Advance Child Tax Credit Payments on Your 2021 Tax Return Topic I: U.S. Territory Residents and Advance Child Tax Credit Payments Topic J: Unenrolling from Advance Payments Topic K: Verifying Your Identity to View your Payments Topic L: Commonly Asked Shared-Custody Questions Topic M: Commonly Asked Immigration-Related Questions Topic N: Returning a Payment Recipients of advance Child Tax Credit payments will need to compare the amount of payments received during 2021 with the amount of the Child Tax Credit that can be claimed on their 2021 tax return. Those that received less than the amount they are eligible for can claim a credit for the remaining amount. Those that received more than they are eligible for may need to repay some or all of the excess amount. The IRS will send Letter 6419 in January of 2022 to provide the total amount of advance Child Tax Credit payments that were received in 2021. The IRS urges taxpayers receiving these letters to make sure they hold onto them to assist them in preparing their 2021 federal tax returns in 2022. More information about reliance is available. IRS-FAQ

https://www.irs.gov/newsroom/irs-selects-new-irsac-members-for-2022

IR-2022-09, January 10, 2022 WASHINGTON — The Internal Revenue Service today announced the appointment of nine new members to the Internal Revenue Service Advisory Council (IRSAC). The IRSAC, established in 1953, is an organized public forum for IRS officials and representatives of the public to discuss a broad range of issues in tax administration. The Council provides the IRS Commissioner with relevant feedback, observations and recommendations. It will submit its annual report to the agency at a public meeting in November 2022. The IRS strives to appoint members to the IRSAC who represent the taxpaying public, the tax professional community, small and large businesses, tax exempt and government entities and information reporting interests. The following people were appointed to serve three-year appointments on the council beginning this month: Amanda Aguillard – Chief Operations Officer, Padgett Business Services, New Orleans, Louisiana.  Aguillard has been involved in assisting small business taxpayers for over 20 years with income and other tax issues. Prior to joining Padgett Business Services she worked with large accounting firms in her capacity as a National Ambassador for New Zealand-headquartered Xero. She co-founded and runs Elefant, a training and consulting company for accountants and Bookkeepers. Aguillard holds a Bachelor of Science degree in Accounting from the University of Louisiana at Lafayette and a Master of Taxation from the University of Denver. Aguillard represents small business, and she is a member of the American Institute of Certified Public Accountants and the Society of Louisiana CPAs. Alison Flores – Principal Tax Research Analyst, H&R Block, Kansas City, Missouri. Flores is a tax attorney with over 15 years of experience. She supplies guidance on complex tax areas to over 70,000 tax professionals and responds to their feedback and questions. She helps cross-functional teams understand and implement changes that affect taxpayers. Her team works to understand systemic tax administration challenges, finds opportunities to bring awareness to those challenges and proposes solutions. She leads the internal research tool for H&R Block delivering tax research materials on an online research platform. She has a deep understanding of issues facing individual and small business taxpayers and knowledge of how refundable credits and other tax benefits have changed over the years. Flores holds a Bachelor of Arts in English and History from Bethel College and a Juris Doctor from the University of Kansas School of Law. Flores works with tax professionals and the tax preparation industry. Michael Kam – Tax Director, Trustees of the Estate of Bernice Pauahi Bishop, doing business as Kamehameha Schools, Honolulu, Hawaii. Kam is a CPA responsible for the overall tax function of a 130-year-old charitable trust with a diverse portfolio of real estate and financial investments valued at over $14 billion. With over 35 years of tax experience in both the tax-exempt and for-profit sectors, he oversees tax compliance and manages tax risks throughout the organization and its tax-exempt and for-profit affiliates, develops and implements prudent and impactful tax strategies and assists internal clients with structuring transactions. He evaluates, assesses and resolves various complex tax issues, such as rent exclusions, rental agreements and issues related to unrelated business taxable income pertaining to a vast number of private equity investments. Kam holds a Bachelor of Business Administration in Accounting from the University of Hawaii at Manoa. Kam represents tax-exempt organizations, and he is a member of the AICPA, the Hawaii Society of CPAs, and the Tax Executives Institute. Mason Klinck – Volunteer Income Tax Assistance Site Manager, Making Opportunity Count (MOC), Fitchburg, Massachusetts. Klinck is an Enrolled Agent with 20 years of experience as a tax preparer. Formerly an agent for the IRS and a tax shelter auditor for the California Franchise Tax Board, he has worked with law and CPA firms in return preparation, collections, audits, appeals, innocent spouse relief and U.S. Tax Court petitions. As the VITA manager for his community agency, he supervises the preparation of tax returns for low-income taxpayers and represents distressed taxpayers before the state and the IRS. In response to the COVID-19 pandemic, he implemented a virtual system of tax preparation for MOC clients. He has volunteered for Low Income Taxpayer Clinics in California, Vermont, and Massachusetts. Fluent in several languages, Klinck holds both a Bachelor and Master of Arts in Modern Languages from Oxford University, a Master of Business Administration from Boston College, and a Master of Science in Taxation from California State University. Klinck serves on the Commissioner's Advisory Council of the Massachusetts Department of Revenue and is a director of the Massachusetts Society of Enrolled Agents. Klinck represents VITA and low-income taxpayers. Jeffrey A. Porter – Member/CPA, Porter & Associates CPAs PLLC, Huntington, West Virginia. Porter is a CPA with over 40 years of experience preparing business and individual tax returns. His firm represents small- to medium-sized businesses and high net worth individuals spread across a wide spectrum of industries. He has been active in the AICPA for over 30 years, with prior service on the Board of Directors, its Governing Council and chair of its Tax Executive Committee. He served on the Steering Committee for the AICPA National Tax Conference for 20 years and served as Chair of the Conference for over 10 years. In 2016, he received the Arthur J. Dixon Memorial Award, the highest honor bestowed by the accounting profession in taxation. He has testified before the U.S. House of Representatives and the U.S. Senate five times on tax related matters. Porter holds a Bachelor of Business Administration from Marshall University and a Master of Taxation from the University of Tulsa. Porter represents small and medium-sized businesses, and he is a member of the AICPA and the West Virginia Society of CPAs. Jon Schausten – Director of Payroll and Human Resources Information System, American United Life Insurance Company, DBA OneAmerica, Indianapolis, Indiana. Schausten is a Certified Payroll Professional with over 20 years of payroll experience with union, multi-state and international payrolls. He oversees payroll, time and attendance, HRIS and HR Shared Services. He managed payroll for expatriate associates including foreign income and tax returns. He assisted the Social Security Administration in its five-year modernization project articulating the needs of payroll professionals in using online services. He is a member of American Payroll Association (APA) and was named the 2020 APA Payroll Man of the Year. He has received the 2017 Prism Award for Management. He is currently the Vice President of APA and serves as Co-Chair of the Government Relations Task Force for IRS Issues and Co-Chair of Social Networking Committee. Schausten holds a Bachelor of Business Administration in Human Resources Management from Marian University. Schausten represents the information reporting community and payroll industry. Tara Sciscoe – Partner, Ice Miller LLP, Indianapolis, Indiana. Sciscoe is a Partner at Ice Miller LLP where she is a member of the Employee Benefits group. She has 27 years of experience advising employers, plans and trusts with respect to the design and compliance of their employee benefit programs. Sciscoe has a national practice in representing public pension systems and governmental and tax-exempt colleges, universities, university systems and school corporations with respect to their unique benefit issues, which frequently involve multiple interrelated plans on the state and institutional level. She is general counsel to the seventh largest denominational church plan in the U.S., which administers retirement plans and deemed individual retirement accounts for churches across the country, and regularly advises church and church-related organizations on employee benefit matters. Sciscoe is an active member of the National Association of College and University Attorneys and the Church Alliance Core Lawyer Working Group, and frequently writes and presents for these and other groups. She is chair of Ice Miller's Higher Education practice and co-chair of the Retirement Plan Committee. She holds a J.D. from the University of Michigan and a Bachelor of Arts from Duke University. Sciscoe represents tax-exempt organizations and employee plans. Rebecca Thompson – Vice President, Strategic Partnerships & Network Building, Prosperity Now, Washington, DC. Thompson has over 10 years of experience as a non-profit professional. Her work focuses on addressing systemic barriers to racial economic justice so that all individuals, families and communities can prosper without exception. She has oversight for the Taxpayer Opportunity Network (TON), the national convening body and liaison with the IRS for the VITA program and stakeholders. She has worked directly with low- and moderate-income taxpayers over the last 10 years as a VITA volunteer, program manager and TON Project Director. She has extensive knowledge of tax law application and tax preparation experience, particularly related to low-income returns and refundable credits. As a VITA site coordinator and quality reviewer, she educates clients on their tax returns and communicates how their household and financial situation translates to their tax returns. She participates in the IRS Refundable Credits Summit and Refundable Credits Working Group. Thompson holds a Bachelor of Science in Business Economics from Florida A&M University. Thompson represents VITA and low- and moderate-income taxpayers. Sean Wang – Director, Information Reporting Policy & Compliance group, Charles Schwab, Boston, Massachusetts. Wang is a Director with Charles Schwab's Information Reporting Policy & Compliance group, where he advises and supports internal business line partners on information reporting and withholding compliance, corporate digital projects, and implementation of new or changes of information reporting and withholding rules. He was previously a Senior Manager with EY where he advised and assisted banking, insurance, and asset management clients on domestic reporting and withholding issues (i.e., Forms 1099 and backup withholding), nonresident alien reporting and withholding issues (i.e., Forms 1042-S and section 1441 withholding), the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS). Wang received a Bachelor of Business Administration in Accounting from the University of Massachusetts at Amherst. He is a CPA and a member of the AICPA and the Massachusetts Society of CPAs. Wang represents the information reporting community. The 2022 IRSAC Chair is Carol Lew, shareholder with Stradling Yocca Carlson & Rauth PC in Newport Beach, California. Lew serves as special tax counsel and borrower's counsel for various kinds of bond issues for state and local government and non-profits for the provision of public infrastructure, housing, charter schools, performing arts facilities, hospitals, museums and other types of facilities. For more information, visit www.IRS.gov/irsac Related item: IRSAC 2021 Public ReportPDF

https://www.irs.gov/newsroom/2022-tax-filing-season-begins-jan-24-irs-outlines-refund-timing-and-what-to-expect-in-advance-of-april-18-tax-deadline

IR-2022-08, January 10, 2022 WASHINGTON — The Internal Revenue Service announced that the nation's tax season will start on Monday, January 24, 2022, when the tax agency will begin accepting and processing 2021 tax year returns. The January 24 start date for individual tax return filers allows the IRS time to perform programming and testing that is critical to ensuring IRS systems run smoothly. Updated programming helps ensure that eligible people can claim the proper amount of the Child Tax Credit after comparing their 2021 advance credits and claim any remaining stimulus money as a Recovery Rebate Credit when they file their 2021 tax return. "Planning for the nation's filing season process is a massive undertaking, and IRS teams have been working non-stop these past several months to prepare," said IRS Commissioner Chuck Rettig. "The pandemic continues to create challenges, but the IRS reminds people there are important steps they can take to help ensure their tax return and refund don't face processing delays. Filing electronically with direct deposit and avoiding a paper tax return is more important than ever this year. And we urge extra attention to those who received an Economic Impact Payment or an advance Child Tax Credit last year. People should make sure they report the correct amount on their tax return to avoid delays." The IRS encourages everyone to have all the information they need in hand to make sure they file a complete and accurate return. Having an accurate tax return can avoid processing delays, refund delays and later IRS notices. This is especially important for people who received advance Child Tax Credit payments or Economic Impact Payments (American Rescue Plan stimulus payments) in 2021; they will need the amounts of these payments when preparing their tax return. The IRS is mailing special letters to recipients, and they can also check amounts received on IRS.gov. Like last year, there will be individuals filing tax returns who, even though they are not required to file, need to file a 2021 return to claim a Recovery Rebate Credit to receive the tax credit from the 2021 stimulus payments or reconcile advance payments of the Child Tax Credit. People who don't normally file also could receive other credits. April 18 tax filing deadline for most The filing deadline to submit 2021 tax returns or an extension to file and pay tax owed is Monday, April 18, 2022, for most taxpayers. By law, Washington, D.C., holidays impact tax deadlines for everyone in the same way federal holidays do. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia for everyone except taxpayers who live in Maine or Massachusetts. Taxpayers in Maine or Massachusetts have until April 19, 2022, to file their returns due to the Patriots' Day holiday in those states. Taxpayers requesting an extension will have until Monday, October 17, 2022, to file. Awaiting processing of previous tax returns? People can still file 2021 returns Rettig noted that IRS employees continue to work hard on critical areas affected by the pandemic, including processing of tax returns from last year and record levels of phone calls coming in. "In many areas, we are unable to deliver the amount of service and enforcement that our taxpayers and tax system deserves and needs. This is frustrating for taxpayers, for IRS employees and for me," Rettig said. "IRS employees want to do more, and we will continue in 2022 to do everything possible with the resources available to us. And we will continue to look for ways to improve. We want to deliver as much as possible while also protecting the health and safety of our employees and taxpayers. Additional resources are essential to helping our employees do more in 2022 – and beyond." The IRS continues to reduce the inventory of prior-year individual tax returns that have not been fully processed. As of December 3, 2021, the IRS has processed nearly 169 million tax returns. All paper and electronic individual 2020 refund returns received prior to April 2021 have been processed if the return had no errors or did not require further review. Taxpayers generally will not need to wait for their 2020 return to be fully processed to file their 2021 tax returns and can file when they are ready. Key information to help taxpayers The IRS encourages people to use online resources before calling. Last filing season, as a result of COVID-era tax changes and broader pandemic challenges, the IRS phone systems received more than 145 million calls from January 1 – May 17, more than four times more calls than in an average year. In addition to IRS.gov, the IRS has a variety of other free options available to help taxpayers, ranging from free assistance at Volunteer Income Tax Assistance and Tax Counseling for the Elderly locations across the country to the availability of the IRS Free File program. "Our phone volumes continue to remain at record-setting levels," Rettig said. "We urge people to check IRS.gov and establish an online account to help them access information more quickly. We have invested in developing new online capacities to make this a quick and easy way for taxpayers to get the information they need." Last year's average tax refund was more than $2,800. More than 160 million individual tax returns for the 2021 tax year are expected to be filed, with the vast majority of those coming before the traditional April tax deadline. Overall, the IRS anticipates most taxpayers will receive their refund within 21 days of when they file electronically if they choose direct deposit and there are no issues with their tax return. The IRS urges taxpayers and tax professionals to file electronically. To avoid delays in processing, people should avoid filing paper returns wherever possible. By law, the IRS cannot issue a refund involving the Earned Income Tax Credit or Additional Child Tax Credit before mid-February, though eligible people may file their returns beginning on January 24. The law provides this additional time to help the IRS stop fraudulent refunds from being issued. Some returns, filed electronically or on paper, may need manual review, which delays the processing, if our systems detect a possible error or missing information, or there is suspected identity theft or fraud. Some of these situations require us to correspond with taxpayers, but some do not. This work does require special handling by an IRS employee so, in these instances, it may take the IRS more than the normal 21 days to issue any related refund. In those cases where IRS is able to correct the return without corresponding, the IRS will send an explanation to the taxpayer. File electronically and choose direct deposit To speed refunds, the IRS urges taxpayers to file electronically with direct deposit information as soon as they have everything they need to file an accurate return. If the return includes errors or is incomplete, it may require further review that may slow the tax refund. Having all information available when preparing the 2021 tax return can reduce errors and avoid delays in processing. Most individual taxpayers file IRS Form 1040 or Form 1040-SR once they receive Forms W-2 and other earnings information from their employers, issuers like state agencies and payers. The IRS has incorporated recent changes to the tax laws into the forms and instructions and shared the updates with its partners who develop the software used by individuals and tax professionals to prepare and file their returns. Forms 1040 and 1040-SR and the associated instructions are available now on IRS.gov. For the latest IRS forms and instructions, visit the IRS website at  IRS.gov/forms . Free File available January 14 IRS Free File will open January 14 when participating providers will accept completed returns and hold them until they can be filed electronically with the IRS. Many commercial tax preparation software companies and tax professionals will also be accepting and preparing tax returns before January 24 to submit the returns when the IRS systems open. The IRS strongly encourages people to file their tax returns electronically to minimize errors and for faster refunds – as well having all the information they need to file an accurate return to avoid delays. The IRS's Free File program allows taxpayers who made $73,000 or less in 2021 to file their taxes electronically for free using software provided by commercial tax filing companies. More information will be available on Free File later this week. In addition to IRS Free File, the IRS's Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs free basic tax return preparation to qualified individuals.  Watch for IRS letters about advance Child Tax Credit payments and third Economic Impact Payments The IRS started sending Letter 6419, 2021 advance Child Tax Credit, in late December 2021 and continues to do so into January. The letter contains important information that can help ensure the return is accurate. People who received the advance CTC payments can also check the amount of the payments they received by using the CTC Update Portal available on IRS.gov. Eligible taxpayers who received advance Child Tax Credit payments should file a 2021 tax return to receive the second half of the credit. Eligible taxpayers who did not receive advance Child Tax Credit payments can claim the full credit by filing a tax return. The IRS will begin issuing Letter 6475, Your Third Economic Impact Payment, to individuals who received a third payment in 2021 in late January. While most eligible people already received their stimulus payments, this letter will help individuals determine if they are eligible to claim the Recovery Rebate Credit for missing stimulus payments. If so, they must file a 2021 tax return to claim their remaining stimulus amount. People can also use IRS online account to view their Economic Impact Payment amounts. Both letters include important information that can help people file an accurate 2021 tax return. If the return includes errors or is incomplete, it may require further review while the IRS corrects the error, which may slow the tax refund. Using this information when preparing a tax return electronically can reduce errors and avoid delays in processing. The fastest way for eligible individuals to get their 2021 tax refund that will include their allowable Child Tax Credit and Recovery Rebate Credit is by filing electronically and choosing direct deposit. Tips to make filing easier To avoid processing delays and speed refunds, the IRS urges people to follow these steps: Organize and gather 2021 tax records including Social Security numbers, Individual Taxpayer Identification Numbers, Adoption Taxpayer Identification Numbers, and this year's Identity Protection Personal Identification Numbers valid for calendar year 2022. Check IRS.gov for the latest tax information, including the latest on reconciling advance payments of the Child Tax Credit or claiming a Recovery Rebate Credit for missing stimulus payments. There is no need to call. Set up or log in securely at IRS.gov/account to access personal tax account information including balance, payments, and tax records including adjusted gross income. Make final estimated tax payments for 2021 by Tuesday, January 18, 2022, to help avoid a tax-time bill and possible penalties. Individuals can use a bank account, prepaid debit card or mobile app to use direct deposit and will need to provide routing and account numbers. Learn how to open an account at an FDIC-Insured bank or through the National Credit Union Locator Tool. File a complete and accurate return electronically when ready and choose direct deposit for the quickest refund. Key filing season dates There are several important dates taxpayers should keep in mind for this year's filing season: January 14: IRS Free File opens. Taxpayers can begin filing returns through IRS Free File partners; tax returns will be transmitted to the IRS starting January 24. Tax software companies also are accepting tax filings in advance.   January 18: Due date for tax year 2021 fourth quarter estimated tax payment.   January 24: IRS begins 2022 tax season. Individual 2021 tax returns begin being accepted and processing begins   January 28: Earned Income Tax Credit Awareness Day to raise awareness of valuable tax credits available to many people – including the option to use prior-year income to qualify.   April 18: Due date to file 2021 tax return or request extension and pay tax owed due to Emancipation Day holiday in Washington, D.C., even for those who live outside the area.   April 19: Due date to file 2021 tax return or request extension and pay tax owed for those who live in MA or ME due to Patriots' Day holiday   October 17: Due date to file for those requesting an extension on their 2021 tax returns Planning ahead It's never too early to get ready for the tax-filing season ahead. For more tips and resources, check out the Get Ready page on IRS.gov.

https://www.irs.gov/newsroom/irs-releases-its-2021-progress-update-detailing-challenging-year

IR-2022-07, January 7, 2022 WASHINGTON — The Internal Revenue Service today released its 2021 annual report describing the agency's work delivering taxpayer service and compliance efforts during the pandemic while highlighting efforts taken by IRS employees to help people during the year. Internal Revenue Service Progress Update / Fiscal Year 2021 – Putting Taxpayers FirstPDF outlines how the agency continued to work through difficulties related to the pandemic while delivering two rounds of Economic Impact Payments and millions of advance Child Tax Credit payments, all in record time. Meanwhile, IRS employees continued to make adjustments to deliver the filing season despite office closures, social distancing mandates and an extended tax filing deadline. "This has been an unprecedented period facing the IRS and the nation," said IRS Commissioner Chuck Rettig. "IRS employees worked hard during the pandemic, repeatedly delivering for taxpayers under tight timeframes and difficult circumstances. As the 2022 filing season approaches, more work remains for us to help taxpayers as well as tax professionals. We will continue to make progress on critical areas thanks to the hard work of so many people. I'm incredibly proud of what our employees have been able to accomplish during this period, and we also appreciate the efforts taking place by our partners inside and outside the tax system to help people struggling during COVID-19." Since the pandemic began, the IRS has successfully delivered more than $1.5 trillion to people across the nation through Economic Impact Payments, tax refunds and advance Child Tax Credit payments. A large portion of that amount was distributed during Fiscal Year 2021, which is the focal point of this year's Progress Update. The 56-page report highlights accomplishments around the agency's six strategic goals and identifies ongoing modernization efforts. This year's edition also discusses work related to implementing the various new pieces of legislation related to the pandemic, including the American Rescue Plan. In his opening comments in the Progress Update, Rettig explained that each year the IRS collects more than $3 trillion in taxes and generates approximately 96% of the funding that supports the federal government's operations. "The 2021 Progress Update is not just a report, it's the story of a dedicated group of public servants who continued to deliver for the nation, as they do every year, even in challenging times and while overcoming concerns for themselves, their families and their communities during the pandemic," he said. The document gives numerous examples of how IRS employees helped taxpayers, including: Expanded information and assistance available to taxpayers in additional languages and underserved communities to help deliver Economic Impact Payments, advance Child Tax Credit payments and other services. Developed new online portals for individuals to check on their pandemic-related relief payments and make updates to their personal information. Offered a new online option for tax professionals to obtain signatures from individual and business clients and submit authorization forms electronically. Tax pros also now have an online account option, with new features being added. Served their communities outside official duties through charitable work and service projects. The report also shows ways IRS employees worked to maintain the tax system through a strong, visible and robust tax enforcement presence. "We've continued to develop innovative approaches to understanding, detecting and resolving potential noncompliance to maintain taxpayer confidence in the tax system. We have expanded use of data, analytics and artificial intelligence across all lanes from selection to examination," Rettig said. "A few of our recent notable accomplishments include the creation of an Office of Fraud Enforcement in 2020 as well as an Office of Promoter Investigations in 2021," he said. "These and other steps will help us do a better job of rooting out tax fraud, especially shutting down abusive tax avoidance transactions, including syndicated conservation easements and micro-captive insurance arrangements, as well as abusive transactions involving virtual currencies." The new Progress Update also highlights IRS work partnering on landmark criminal investigative cases that brought down child pornography, drug and terrorist organizations. In 2021, IRS Criminal Investigation's conviction rate remained the highest among federal law enforcement at nearly 93% overall, and 96% for tax cases in particular. "I'm especially proud of our Criminal Investigation Division's efforts overall and in conjunction with the dark web illicit marketplace known as Silk Road," Rettig said. In January 2021, the IRS delivered the Taxpayer First Act Report to CongressPDF, a comprehensive set of recommendations to re-imagine the taxpayer experience, enhance employee training and restructure the organization to increase collaboration and innovation. The report introduced three integrated sets of recommendations required by the law and recognized as major improvement strategies. "We appointed the first-ever Chief Taxpayer Experience Officer," Rettig explained. "And, while outlining the design for the new Taxpayer Experience Office, we initiated several activities toward implementing the Taxpayer Experience Strategy." The IRS will remain focused on making progress and serving the nation as the 2022 filing season begins later this month. "We remain confident the IRS will continue to deliver for our country, just as we have during other times of national urgency," Rettig said.

https://www.irs.gov/newsroom/irs-updates-faqs-for-2020-recovery-rebate-credit

IR-2022-06, January 7, 2022 WASHINGTON — The Internal Revenue Service today updated its frequently asked questions (FAQs) on 2020 Recovery Rebate Credit (FS-2022-02)PDF. This updated FAQ includes changes to the information for Topic F: Finding the First and Second Economic Impact Payment Amounts to Calculate the 2020 Recovery Rebate Credit: Question 4, Topic F: updated Questions 8, 9 & 10, Topic F: added These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. More information about reliance is available. IRS-FAQ

https://www.irs.gov/newsroom/irs-updates-topic-g-faqs-for-2020-unemployment-compensation-exclusion

IR-2022-05, January 7, 2022 WASHINGTON — The Internal Revenue Service today updated its frequently asked questions (FAQs) on 2020 Unemployment Compensation Exclusion (FS-2022-01)PDF. This updated FAQ adds a question: Question 10, Topic G: Receiving a Refund, Letter, or Notice These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. More information about reliance is available. IRS-FAQ  

https://www.irs.gov/newsroom/irs-ci-counts-down-the-top-10-cases-of-2021

Cases include tax evasion, Ponzi schemes, COVID fraud, cyber crimes IR-2022-04, January 7, 2022 WASHINGTON — Internal Revenue Service Criminal Investigation (IRS-CI) began counting down the top 10 cases for calendar year 2021 on its Twitter account on January 3. These cases include the agency's most prominent and high-profile investigations of 2021. "The investigative work of 2021 has all the makings of a made for TV movie – embezzlement of funds from a nonprofit, a family fraud ring that stole millions in COVID-relief funds and a $1 billion Ponzi scheme used to buy sports teams and luxury vehicles. But this is real life and I'm grateful to our IRS-CI agents for pursuing these leads and ensuring that the perpetrators were prosecuted for their crimes," said IRS-CI Chief Jim Lee. The top 10 IRS-CI cases of 2021 include: 10. Albuquerque couple sentenced to federal prison in Ayudando Guardians case Susan Harris and William Harris were sentenced to 47 and 15 years in federal prison, respectively. They stole funds from Ayudando Guardians Inc., a nonprofit organization that provided guardianship, conservatorship and financial management to hundreds of people with special needs. 9. Rochester man going to prison and ordered to pay millions in restitution for his role in Ponzi scheme that bilked investors out of millions of dollars John Piccarreto Jr. was sentenced to 84 months in federal prison and ordered to pay restitution totaling $19,842,613.66 after he was convicted of conspiracy to commit mail fraud and filing a false tax return. He conspired with others to obtain money through an investment fraud Ponzi scheme. 8. Orlando sisters sentenced in $25 million tax fraud scheme Petra Gomez and her co-conspirator, her sister, Jakeline Lumucso, were sentenced to eight and four years in federal prison, respectively. They operated a tax preparation business with five locations in central Florida that filed more than 16,000 false tax returns for clients from 2012 to 2016 with a total estimated loss to the IRS of $25 million. 7. Russian bank founder sentenced for evading exit tax upon renouncing U.S. citizenship Oleg Tinkov, aka Oleg Tinkoff, was ordered to pay more than $248 million in taxes and sentenced to time-served and one year of supervised release after he renounced his U.S. citizenship in an effort to conceal large stock gains that were reportable to the IRS after the company he founded became a multibillion dollar, publicly traded company. 6. Ontario man who ran multimillion-dollar unlicensed bitcoin exchange business sentenced to 3 years in federal prison Hugo Sergio Mejia was sentenced to three years in federal prison and required to forfeit all assets derived from running an unlicensed business that exchanged at least $13 million in Bitcoin and cash, and vice versa, often for drug traffickers. He charged commissions for the transactions and established separate companies to mask his true activity. 5. Owner of bitcoin exchange sentenced to prison for money laundering Rossen G. Iossifov, a Bulgarian national, was sentenced to 121 months in federal prison for participating in a scheme where popular online auction and sales websites — such as Craigslist and eBay — falsely advertised high-cost goods (typically vehicles) that did not actually exist. Once victims sent payment for the goods, the conspiracy engaged in a complicated money laundering scheme where U.S.-based associates would accept victim funds, convert these funds to cryptocurrency, and transfer the cryptocurrency to foreign-based money launderers. 4. Ex-pastor of Orange County church sentenced to 14 years in federal prison for orchestrating $33 million con that defrauded investors Kent R.E. Whitney, the ex-pastor of the Church of the Health Self, was sentenced to 14 years in federal prison and ordered to pay $22.66 million in restitution to victims after defrauding investors of $33 million by orchestrating a church-based investment scam. At his direction, church representatives appeared on television and at live seminars to make false and misleading claims to lure investors to invest in church entities. Victims sent more than $33 million to the church and received fabricated monthly statements reassuring them that their funds had been invested, when in reality, little to no money ever was. 3. Prairie Village man sentenced to 12 years for $7.3 million dollar payday loan fraud, $8 million tax evasion Joel Tucker was sentenced to 12 years and six months in federal prison and ordered to pay over $8 million in restitution to the IRS after selling false information or fictitious debts to payday loan businesses and not filing federal tax returns – for himself or his businesses – with the IRS for multiple years. 2. DC Solar owner sentenced to 30 years in prison for billion dollar Ponzi scheme Jeff Carpoff, the owner of California-based DC Solar, was sentenced to 30 years in federal prison and forfeited $120 million in assets to the U.S. government for victim restitution after creating a Ponzi-scheme that involved the sale of thousands of manufactured mobile solar generator units (MSGs) that didn't exist. He committed account and lease revenue fraud and purchased a sports team, luxury vehicles, real estate and a NASCAR team with the proceeds. 1. San Fernando Valley family members sentenced to years in prison for fraudulently obtaining tens of millions of dollars in COVID relief The Ayvazyan family received sentences ranging from 17.5 years in prison to 10 months of probation for crimes ranging from bank and wire fraud to aggravated identity theft. The family used stolen and fictitious identities to submit 150 fraudulent applications for COVID-relief funds based on phony payroll records and tax documents to the Small Business Administration, and then used the funds they received to purchase luxury homes, gold coins, jewelry designer handbags and more. Richard Ayvazyan and his wife Terabelian cut their ankle monitoring devices and absconded prior to their sentencing hearing; they are currently fugitives. Follow IRS-CI on Twitter @IRS_CI to learn more. IRS-CI is the criminal investigative arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money-laundering, public corruption, healthcare fraud, identity theft and more. IRS-CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, boasting a nearly 90 percent federal conviction rate. The agency has 20 field offices located across the U.S. and 11 attaché posts abroad.

https://www.irs.gov/newsroom/irs-reminder-to-many-make-final-2021-quarterly-tax-payment-by-jan-18-avoid-surprise-tax-bill-possible-penalty

IR-2022-03, January 5, 2022 WASHINGTON — The IRS urges taxpayers to check into their options to avoid being subject to estimated tax penalties, which apply when someone underpays their taxes. Taxpayers who paid too little tax during 2021 can still avoid a surprise tax-time bill and possible penalty by making a quarterly estimated tax payment now, directly to the Internal Revenue Service. The deadline for making a payment for the fourth quarter of 2021 is Tuesday, January 18, 2022. Income taxes are pay-as-you-go. This means that taxpayers need to pay most of their tax during the year as income is earned or received. There are two ways to do this: Withholding from paychecks, pension payments and some government payments, such as Social Security benefits or unemployment compensation. Most people pay their tax this way. Making quarterly estimated tax payme nts throughout the year to the IRS. Self-employed people and investors, among others, often pay tax this way. Act now to avoid a penalty Either payment method--withholding or estimated tax payments--or a combination of the two, can help avoid a surprise tax bill at tax time and the accompanying penalty that often applies. If a taxpayer failed to make required quarterly estimated tax payments earlier in the year, making a payment soon to cover these missed payments will usually lessen and may even eliminate any possible penalty. Because the penalty calculation considers the date on which the payment or payments were made, even making a payment now, rather than waiting until the April filing deadline, often helps. Who needs to make a payment People who owed tax when they filed their 2020 tax return may find themselves in the same situation again when they file for 2021. This will likely be true, especially if they failed to take action to avoid another shortfall by increasing their withholding during 2021. People in this situation often include those who itemized in the past but are now taking the standard deduction, two wage-earner households, employees with non-wage sources of income and those with complex tax situations. In addition, families who received advance payments of the Child Tax Credit during 2021 but don't expect to qualify for the credit when they file their 2021 return, may need to make an estimated tax payment. Additional points to consider: Most income is taxable. Besides wages, interest and other investment income, which also includes income related to virtual currencies, refund interest and income from the gig economy are taxable. Unemployment compensation is fully taxable in 2021. The American Rescue Plan Act of 2021 allowed an exclusion of unemployment compensation of up to $10,200 for 2020 only. Often, this means that an estimated tax payment should be made, especially if no federal income tax was withheld from these payments. Various financial transactions, especially late in the year, can often have an unexpected tax impact. Examples include year-end and holiday bonuses, stock dividends, capital gain distributions from mutual funds, and stocks, bonds, virtual currency, real estate or other property sold at a profit. The Tax Withholding Estimator, available on IRS.gov, can often help people determine if they need to make an estimated tax payment. Alternatively, taxpayers can use the worksheet included with estimated tax Form 1040-ES, also available on IRS.gov. In addition, Publication 505, Tax Withholding and Estimated Tax, has additional details, including worksheets and examples, that can be especially helpful to those who have dividend or capital gain income, owe alternative minimum tax or self-employment tax, or have other special situations. How to make an estimated tax payment The fastest and easiest way to make an estimated tax payment is to do so electronically using IRS Direct Pay. Taxpayers can schedule a payment in advance for the January deadline. Taxpayers can now also make a payment through their IRS Online Account. There they can see their payment history, any pending or recent payments and other useful tax information. The IRS does not charge a fee for these services. Plus, using these or other electronic payment options ensures that a payment gets credited promptly. For information on other payment options, visit IRS.gov/payments. Planning ahead Though it's too early to file a 2021 return, it's never too early to get ready for the tax-filing season ahead. For more tips and resources, check out the Get Ready page on IRS.gov.

https://www.irs.gov/newsroom/irs-revises-form-1024-used-by-most-types-of-organizations-to-apply-for-exempt-status-to-allow-electronic-filing

IR-2022-2, January 3, 2022 WASHINGTON — As part of ongoing efforts to improve service for the tax-exempt community, the IRS has revised Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code, to allow electronic filing. Beginning January 3, 2022, applications for recognition of exemption on Form 1024 must be submitted electronically online at Pay.gov. The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1024 (Rev. 01-2018) and letter applications. "Electronic filing makes it easier to complete an application for tax-exempt status while reducing errors," said Sunita Lough, Commissioner of the IRS Tax Exempt and Government Entities division. "Electronic filing also shortens IRS processing time so applicants won't wait as long for a response." Organizations requesting determinations under Section 521 are now also able to use the electronic Form 1024 instead of Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code. The required user fee for Form 1024 will remain $600 for 2022. Applicants must pay the fee through Pay.gov when submitting the form. Payment can be made directly from a bank account or by credit or debit card. Organizations are encouraged to subscribe to Exempt Organizations Update, a free IRS e-Newsletter, for form updates and other exempt organization news. As part of the revision, applications for recognition of exemption under Sections 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), (29) and 501(d) can no longer be submitted as letter applications. Instead, these requests must be made on the electronic Form 1024. Accordingly, organizations that are described in Section 501(c) (other than 501(c)(3) and (c)(4)) and 501(d) applying for tax-exempt status must now use the electronic Form 1024. Section 501(c)(3) organizations must continue to use Form 1023 or Form 1023-EZ, and Section 501(c)(4) organizations must continue to use Form 1024-A. Those forms also must be filed electronically. Additional information on how to apply for IRS recognition of tax-exempt status: Applying for Tax-Exempt Status on IRS.gov Revenue Procedure 2022-8PDF 

https://www.irs.gov/newsroom/for-colorado-wildfire-victims-irs-extends-2021-tax-filing-deadline-other-deadlines-to-may-16

IR-2022-01, January 3, 2022 WASHINGTON — Victims of this weekend's wildfires in Colorado will have until May 16, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today. Following the recent disaster declaration issued by the Federal Emergency Management Agency (FEMA), the IRS is providing this relief to taxpayers affected by wildfires that took place starting on December 30, 2021, in parts of Colorado. Currently, relief is available to affected taxpayers who live or have a business in Boulder County, but the IRS will provide the same relief to any other Colorado localities designated by FEMA. The current list of eligible localities is always available on the disaster relief page. The tax relief postpones various tax filing and payment deadlines that occurred starting on December 30. As a result, affected individuals and businesses will have until May 16 to file returns and pay any taxes that were originally due during this period. This includes 2021 individual income tax returns due on April 18, as well as various 2021 business returns normally due on March 15 and April 18. Among other things, this means that affected taxpayers will have until May 16 to make 2021 IRA contributions. In addition, farmers who choose to forgo making estimated tax payments and normally file their returns by March 1 will now have until May 16, 2022 to file their 2021 return and pay any tax due. The May 16 deadline also applies to quarterly estimated income tax payments due on January 18 and April 18. Among other things, this means that individual taxpayers can skip making the fourth quarter estimated tax payment, normally due January 18, 2022, and instead include it with the 2021 return they file, on or before May 16. In addition, the quarterly payroll and excise tax returns normally due on January 31 and May 2, 2022, are also now due on May 16. Penalties on payroll and excise tax deposits due on or after December 30 and before January 14 will be abated as long as the deposits are made by January 14, 2022. The Disaster Assistance and Emergency Relief for Individuals and Businesses page has details on other returns, payments and tax-related actions qualifying for the additional time. The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Therefore, taxpayers do not need to contact the agency to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated. In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization. Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred, or the return for the prior year. Be sure to write the FEMA declaration number – 4634DR − on any return claiming a loss. See Publication 547 for details. The tax relief is part of a coordinated federal response to the damage caused by these wildfires and is based on local damage assessments by FEMA. For information on disaster recovery, visit DisasterAssistance.gov.

https://www.irs.gov/newsroom/news-release-and-fact-sheet-archive

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https://www.irs.gov/newsroom/irs-updates-faqs-for-the-premium-tax-credit

IR-2022-44, February 24, 2022 WASHINGTON — The Internal Revenue Service today updated its frequently asked questions (FAQs) on the Premium Tax Credit. FS-2022-13PDF includes the following FAQ revisions and additions: Updated The Basics FAQs: Q1, Q3, Q4 Updated Eligibility FAQs: Q5, Q7, Q8, Q9, Q11 Updated Reporting, Claiming and Reconciling FAQs: Q24, Q26, Q27 Updated Suspension of Repayment of Excess Advance Payments of the Premium Tax Credit (Excess APTC) for Tax Year 2020 FAQs: Q33 New Unemployment Compensation 2020 and 2021 FAQs: Q38 through Q45 These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. More information about reliance is available. IRS-FAQ