etrent17/irs-articles huggingface dataset:
IR-2018-60, March 16, 2018
WASHINGTON — The Internal Revenue Service announced that wrongfully incarcerated individuals have additional time to take advantage of the retroactive exclusion from income for any civil damages, restitution or other monetary award received in connection with their incarcerations. Under the Bipartisan Budget Act of 2018, a wrongfully incarcerated individual now has until Dec. 17, 2018, to file a related refund claim.
Under the wrongful incarceration exclusion, a wrongfully incarcerated individual does not include in income any civil damages, restitution or other monetary award received that related to his or her incarceration for the covered offense for which he or she was convicted. A set of frequently-asked questions, available on IRS.gov, provides details on who qualifies for the exclusion, awards that qualify and documentation and recordkeeping requirements.
To file a refund claim, an eligible individual taxpayer must file Form 1040X for each year he or she included a wrongful incarceration award in income and write “Incarceration Exclusion PATH Act” at the top of each Form 1040X.
The IRS has established a special filing address for amended returns claiming the wrongful incarceration exclusion. Send these Forms 1040X, along with any supplemental documentation, to:
Internal Revenue Service
333 W. Pershing
Stop 6503 5th Floor
Kansas City, MO 64108
Allow up to 16 weeks for processing. In most cases, taxpayers can then use the “Where’s My Amended Return?” application on IRS.gov to track the status of their refund claims.
IRS YouTube Videos: 
Dirty Dozen – English | Spanish | ASL
IR-2018-58, March 16, 2018
WASHINGTON — The Internal Revenue Service today continued releasing the 2018 list of “Dirty Dozen” tax scams with a warning to taxpayers about using frivolous tax arguments to avoid paying taxes.
Promoters of frivolous schemes encourage taxpayers to make unreasonable and outlandish legal claims to avoid paying their taxes. Time and again, these arguments have been thrown out of court.
The “Dirty Dozen” is an annual list compiled by the IRS. It describes a variety of common scams that taxpayers may encounter. Many of these schemes peak during filing season as people prepare their returns or hire others to help with their taxes.
A recurring Dirty Dozen theme through the years involves claims about "secret" schemes to avoid people paying taxes.
In “The Truth about Frivolous Tax Arguments,” the IRS outlines some of the more common frivolous arguments, explains why they’re wrong and cites relevant court decisions. Examples include:

The First Amendment allows taxpayers to refuse to pay taxes on religious or moral grounds;


The only “employees” subject to federal income tax are those who work for the federal government;


Only foreign-source income is taxable.

Perpetrators of illegal scams, as well as those who make use of them, may face possible criminal prosecution. IRS Criminal Investigation works closely with the Department of Justice to shut down scams and prosecute the criminals behind them.
Don’t Get Talked into Using a Frivolous Argument
Taxpayers have the right to contest their tax liabilities using IRS administrative appeals procedures or in court, but they are still obligated to follow the law.
Besides risking criminal prosecution, taxpayers can also face a variety of civil penalties. Key among them is the $5,000 penalty for filing a frivolous tax return. The penalty applies to anyone who submits a frivolous tax return or other specified submissions, such as a request for a collection due process hearing, installment agreement, offer-in-compromise or taxpayer assistance order if any part of these submissions are based on a frivolous position. A list of more than 40 such positions can be found in Notice 2010-33, 2010-17 I.R.B.609. The list is not all inclusive, and the IRS and the courts may add to it at any time.
The IRS reminds taxpayers these schemes also can bring other civil penalties including:

Accuracy-related penalty—20 percent of the underpaid tax;


Civil fraud penalty—75 percent of the underpayment attributable to fraud;


Erroneous refund claim penalty—20 percent of the excessive amount.

Late-filing and late-payment penalties may also apply. The Tax Court may also impose a penalty against taxpayers who make frivolous arguments in court.
Further details, including a list of the Dirty Dozen and information about other tax scams, can be found on IRS.gov.
IR-2018-53, March 13, 2018
WASHINGTON — The Internal Revenue Service today provided additional information to help taxpayers meet their filing and payment requirements for the section 965 transition tax.
The Tax Cuts and Jobs Act requires various taxpayers that have untaxed foreign earnings and profits to pay a tax as if those earnings and profits had been repatriated to the‎ United States. The new law outlines details on the tax rates, and certain taxpayers may elect to pay the transition tax over eight years.
As the March 15 and April 17 deadlines approach for various filers, the IRS released information today in a question and answer format. The Frequently Asked Questions address basic information ‎for taxpayers affected by section 965. This includes how to report section 965 income and how to report and pay the associated tax liability. The information on IRS.gov also provides details on several elections under section 965 that taxpayers can make.
The Treasury Department and the IRS previously released three pieces of guidance related to section 965 issues including Notices 2018-07 and 2018-13 and Revenue Procedure 2018-17‎. The IRS will provide additional guidance and other information on IRS.gov in the weeks ahead.
IR-2018-50, March 13, 2018
WASHINGTON — The Internal Revenue Service today granted many businesses affected by severe winter storms additional time to request a six-month extension to file their 2017 federal income tax returns.
The IRS is providing this relief to victims and tax professionals affected by last week’s storm--known as Winter Storm Quinn—and this week’s storm – known as Winter Storm Skylar – that primarily hit portions of the Northeast and Mid-Atlantic.
Business taxpayers who are unable to file their return by the regular due date—Thursday, March 15, 2018--can request an automatic extension by filing Form 7004PDF, on or before Tuesday, March 20, 2018.  Form 7004,  available on IRS.gov, provides a six-month extension for returns filed by partnerships (Forms 1065 and 1065-B) and S corporations (Form 1120S).
Eligible taxpayers taking advantage of this relief should write, “Winter Storm Quinn” or “Winter Storm Skylar,” on their Form 7004 extension request (if filing this form on paper).  As always, the fastest and easiest way to get an extension is to file this form electronically. 
The IRS will continue to monitor conditions and provide additional relief if circumstances warrant.
IR-2018-46, March 8, 2018
WASHINGTON — Taxpayers who are looking for a comprehensive guide of 2017 tax benefits and useful tips to help them with their taxes don’t have to go further than IRS Publication 17, Your Federal Income Tax.
The IRS has developed the Tax Time Guide, a series of nine news releases to help taxpayers navigate common tax issues as this year’s April 17 deadline nears. This is the third news release in the series.
Publication 17 is a 290-page document packed with basic tax-filing information and tips on what income to report and how to report it, figuring capital gains and losses, claiming dependents, choosing the standard deduction versus itemizing deductions and using IRAs to save for retirement.
Publication 17 features a rundown on tax changes for the 2017 tax year and has details on taking advantage of a wide range of tax-saving opportunities. This includes tax credits such as the American Opportunity Tax Credit for parents and college students, the Additional Child Tax Credit and the Earned Income Tax Credit for low- and moderate-income workers.
Publication 17 has been available free on the IRS web site, IRS.gov, since 1996 and provides thousands of interactive links to help taxpayers quickly find answers to their tax questions.
Besides Publication 17, IRS.gov offers many other helpful resources for taxpayers, such as tax forms and publications for tax year 2017 and prior years. Taxpayers can also download Publication 17 and other tax publications on mobile devices as an eBook at no charge.
Taxpayers can find answers to questions, forms and instructions and easy-to-use tools online at IRS.gov 24 hours a day, seven days a week. No appointment required and no waiting on hold.
IR-2018-43, March 7, 2018
WASHINGTON ― The Internal Revenue Service today announced that interest rates increased for the calendar quarter beginning April 1, 2018. The rates will be: 
five (5) percent for overpayments [four (4) percent in the case of a corporation];
two and one-half (2.5) percent for the portion of a corporate overpayment exceeding $10,000;
five (5) percent for underpayments; and
seven (7) percent for large corporate underpayments. 
Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis.  For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. 
Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.
The interest rates announced today are computed from the federal short-term rate determined during Jan. 2018 to take effect Feb. 1, 2018, based on daily compounding.
Revenue Ruling 2018-07PDF, announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2018-13, dated March 26, 2018.
IR-2018-41, Mar. 6, 2018
WASHINGTON — With more than half of the nation relying on tax practitioners, the Internal Revenue Service today reminded taxpayers that IRS.gov offers useful information and tips in finding a qualified tax professional.
This is the third in a series of nine IRS news releases called the Tax Time Guide, designed to help taxpayers navigate common tax issues. This year’s tax-filing deadline is April 17.
More than 149 million individual returns were filed last year and over 83 million of those were prepared by a paid return preparer. Here are some basic tips to keep in mind when selecting a tax professional:
Select a trusted preparer. Taxpayers entrust vital personal data with the person preparing their tax return, including income, investments and Social Security numbers.
Review the tax return and ask questions before signing. Taxpayers are legally responsible for what’s on their tax return, regardless of whether someone else prepared it.
Make sure the paid preparer signs the return and includes their Preparer Tax Identification Number (PTIN).
Never sign a blank tax return. It’s a red flag when a taxpayer is asked to sign a blank tax return.
At IRS.gov, taxpayers can utilize several options to help them find a tax preparer. One resource is Choosing a Tax Professional that includes a list of consumer tips for selecting a tax professional. There is also a page with IRS Tax Pro Association Partners that includes links to national nonprofit tax professional groups that can help taxpayers seek the right type of qualified help from a tax preparer.
The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications is a free searchable and sortable database. It includes the name, city, state and zip code of credentialed return preparers who are CPAs, enrolled agents or attorneys, as well as those who have completed the requirements for the IRS Annual Filing Season Program. A search of the database can help taxpayers verify credentials and qualifications of tax professionals.
The IRS requires anyone who prepares any federal tax return for compensation to have a valid PTIN. For 2018 the IRS has issued more than 728,000 PTINs.
Other tips in the Tax Time Guide are available on IRS.gov.
For more information, see:
Things to remember when choosing a tax preparer
Who can represent you before the IRS?
When, and how, do I file a complaint about a tax preparer?
Related Items:
FS-2018-4, IRS Highlights Free Tax Preparation Help; Offers Many Ways to Get Publications and Forms
IR-2018-38, March 1, 2018
WASHINGTON — As the filing deadline approaches next month, the Internal Revenue Service today reminds taxpayers that more than 70 percent of them qualify for free tax filing with IRS Free File. The special service is‎ available on IRS.gov and through the IRS2Go ‎mobile app for Android and iOS users.
Almost everyone can use Free File to prepare and e-file their federal taxes either through brand-name software or using online fillable forms. Individuals or families with 2017 adjusted gross incomes of $66,000 or less can use Free File software. There is no income limit to use Free File Fillable Forms, which are electronic versions of IRS paper forms.
The Free File effort is featured as part of the Tax Time Guide, a series of nine news releases to help taxpayers navigate common tax issues as this year’s April 17 deadline nears. This is the first news release in the series.
Taxpayers have the option to prepare their return at any time and schedule a tax payment as late as the April 17 deadline. Taxpayers who cannot meet the April tax filing deadline can also use IRS Free File to request an automatic six-month extension until Oct. 15, 2018.
The IRS and Free File Alliance are marking their 16th year of providing free tax preparation products to taxpayers. In those 16 years, taxpayers have filed 51.1 million free federal tax returns. This equals a savings of $1.5 billion to taxpayers, using a conservative $30 per return preparation fee.
More than 70 percent of all taxpayers — over 107 million people — are eligible for the software products. Each of the 12 commercial companies in the Free File Alliance has its own special offers, generally based on age, income or state residency. Taxpayers can review each company offer or they can use a “Lookup” tool that will find the software for which they are eligible. Some products offer free state return preparation, too.
Active duty military personnel with incomes of $66,000 or less may use any IRS Free File software product of their choice without regard to the criteria. IRS Free File software does the work. It walks users through the tax preparation process using a series of questions and prompts while also helping to find tax changes that may affect their return.
Taxpayers can find answers to questions, forms and instructions and easy-to-use tools online at IRS.gov 24 hours a day, seven days a week. No appointments required and no waiting on hold.
IR-2018-37, March 1, 2018
WASHINGTON — The Internal Revenue Service announced today that S corporations are subject to the extended three year holding period for applicable partnership interests and that regulations will be issued soon.
Carried interests are ownership interests in a partnership that share in the partnership’s net profits.  Carried interests often are issued to investment managers in connection with the investment manager’s services.  These interests often result in the holder receiving capital gains which are taxed at a lower rate, rather than ordinary income.  
The Tax Cuts and Jobs Act extended the holding period with respect to certain carried interests (i.e. applicable partnership interests) to three years. The IRS today issued Notice 2018-18 which states that it will be issuing regulations clarifying that taxpayers will not be able to circumvent the three-year rule by using "S corporations."
Under the tax reform law, the three-year rule took effect for tax years beginning after Dec. 31, 2017.  Treasury and IRS intend to issue regulations that are also effective for tax years beginning after that date.
See Notice 2018-18PDF for more. The Treasury media contact for this matter is Marisol Garibay, Deputy Assistant Secretary for Public Affairs, 202-622-6490. Other IRS materials on the Tax Cuts and Jobs Act can be found on IRS.gov.
IR-2018-108, April 27, 2018
WASHINGTON ― The Internal Revenue Service today issued guidance that provides relief for certain small employers that wish to claim the Small Business Health Care Tax Credit for 2017 and later years. 
The Small Business Health Care Tax Credit can benefit certain small employers who provide health coverage to their employees. Generally, small employers must provide employees with a qualified health plan from a Small Business Health Options Program (SHOP) Marketplace to qualify for the credit. Also, small employers may only claim the credit for two consecutive years.
In general, the relief provided today helps employers who first claim the credit for all or part of 2016 or a later taxable year for coverage offered through a SHOP Marketplace, but don’t have SHOP Marketplace plans available to offer to employees for all or part of the remainder of the credit period because the county where the employer is located has no SHOP Marketplace plans.
The relief allows these employers to claim the credit for health insurance coverage provided outside of a SHOP Marketplace for the remainder of the credit period if that coverage would have qualified under the rules that applied before Jan. 1, 2014.
Notice 2018-27PDF gives guidance about calculating the credit under these circumstances. The notice does not affect previous transition relief for the credit that was separately provided for 2014, 2015, and 2016.
For information on whether a county had or has coverage available through a SHOP Marketplace, see the “Who Gets the Credit” section of the Questions and Answers about the Small Business Health Care Tax Credit on IRS.gov.
IR-2018-107, April 26, 2018
WASHIGTON – The Internal Revenue Service today announced relief for taxpayers with family coverage under a High Deductible Health Plan (HDHP) who contribute to a Health Savings Account (HSA). For 2018, taxpayers with family coverage under an HDHP may treat $6,900 as the maximum deductible HSA contribution.
A change in the inflation adjustment calculations for 2018 under the Tax Cuts and Jobs Act, reduced the maximum deductible HSA contribution for taxpayers with family coverage under an HDHP by $50, to $6,850.
Revenue Procedure 2018-27PDF announces this relief for affected taxpayers and allows the $6,900 limitation to remain in effect for 2018. The $6,900 annual limitation was originally published in Revenue Procedure 2017-37PDF.
 
For more information about the Tax Cuts and Jobs Act enacted in Dec. 2017, visit the Tax Reform page on IRS.gov.
IR-2018-105, April 26, 2018
WASHINGTON ― The Internal Revenue Service announced today it will host daily webcasts during National Small Business Week, April 29-May 5. The webcasts are designed to help small business owners and self-employed individuals navigate common tax situations they may encounter.
Each day’s webcast will have a different topic. The same topic will be covered in two 30-minute sessions each day. The first session will begin at 11 a.m. Eastern time and session two starts at 1 p.m. Eastern time. Closed Captioning will be available only during session two.
Daily topics and registration information for each session are:
April 30 – Can I Deduct This?
The discussion will cover the most common tax deductions for entrepreneurs. This includes the requirements for deducting auto expenses, recordkeeping requirements for deducting business travel expenses and the basics of the home office deduction. Speakers will also share valuable IRS resources to help keep businesses “tax healthy.”
To register for a webcast on April 30, go to:
Session 1
Session 2
May 1 – Employee vs. Independent Contractor
This presentation will help explain the difference between a common-law employee and an independent contractor, a situation frequently encountered by small businesses. The discussion will include the categories affecting these statuses, including: behavioral control; financial control and relationship of the parties. Speakers will also identify valuable on-line resources to help properly classify workers.
To register for a webcast on May 1, go to:
Session 1
Session 2
May 2 – Pay Now? Pay Later? Can’t Pay? (Payment options)
This webcast will discuss IRS payment options. Learn about paperless options to pay business and payroll taxes, how to set up an installment agreement at IRS.gov and how to determine eligibility for an Offer in Compromise.
To register for a webcast on May 2, go to:
Session 1
Session 2
May 3 – Small Business Resources
Learn how to find information quickly using the IRS Small Business and Self-Employed Tax Center. Examples will include how to determine the need for an Employer Identification Number (EIN) and best resources specifically for small businesses on the Online Learning and Educational Resource.
To register for a webcast on May 3, go to:
Session 1
Session 2
May 4 – Paycheck Checkup
The Tax Cuts and Jobs Act of 2017 could affect how much tax someone should have their employer withhold from their paycheck. Speakers will discuss who should perform a Paycheck Checkup. Taking a few minutes now to make sure people have the right amount of tax taken out of their paychecks for their personal situation may prevent an unexpected surprise at tax time in early 2019.
To register for a webcast on May 4, go to:
Session 1
Session 2
Continuing education credit will not be offered for these webcasts. Please email questions about these webcasts to: SBSE.SL.Web.Conference.Team@irs.gov
IR-2018-104, April 26, 2018
WASHINGTON –– The Internal Revenue Service today described the new information reporting requirements for certain life insurance contracts under new IRC 6050Y, which was added by the Tax Cuts and Jobs Act (TCJA).
The new reporting requirements apply to reportable death benefits paid and reportable policy sales made after Dec. 31, 2017. As part of today’s guidance, however, the Internal Revenue Service provided transitional guidance delaying any reporting under IRC 6050Y until final regulations are issued. The transitional guidance provides taxpayers additional time to satisfy any reporting obligations arising prior to publication of final regulations.  
Information returns need to be filed in the following situations:
By anyone who acquires a life insurance contract, or any interest in a life insurance contract, in a “reportable policy sale”;
By an issuer of a life insurance contract upon notice of a transaction required to be reported above or upon any notice of a transfer of a life insurance contract, or any interest in a life insurance contract, to a foreign person; and
By any payor of “reportable death benefits.”
A “reportable policy sale” is generally the acquisition of an interest in a life insurance contract, directly or indirectly, if the acquirer has no substantial family, business, or financial relationship to the insured.  A “reportable death benefit” is an amount paid at the death of the insured under a life insurance contract that was transferred in a reportable policy sale.
The Internal Revenue Service requested public comment on intended proposed regulations implementing these reporting requirements. Complete details can be found in Notice-2018-41PDF.
The Treasury media contact for this matter is Marisol Garibay, Deputy Assistant Secretary for Public Affairs, 202-622-6490. More information regarding the TCJA can be found on IRS.gov.
IR-2018-101, April 18, 2018
WASHINGTON – The Internal Revenue Service said today the agency’s processing systems are fully back up and running.
As of 9 a.m. today, the IRS has accepted more than 14 million tax submissions since processing systems reopened following a Tuesday morning system outage caused by a hardware issue.
“IRS teams worked hard throughout the night,” Acting Commissioner David Kautter said. “We are back up and running. The overnight performance means that the IRS is current with all of the tax submissions, and no backlog remains.”
The IRS reminds taxpayers they have until Wednesday night to file and pay their taxes. As the midnight April 18 deadline approaches, the IRS reminds taxpayers that help is available at IRS.gov, including automatic six-month extensions to file.
“The IRS appreciates the patience from taxpayers as well as the help and support of the nation’s tax professionals and software transmitters during this period,” Kautter said.
Related Items:
IR-2018-100, April 17, 2018 — IRS provides additional day to file and pay for taxpayers through Wednesday, April 18; IRS processing systems back online
IR-2018-100, April 17, 2018
WASHINGTON — The Internal Revenue Service announced today that it is providing taxpayers an additional day to file and pay their taxes following system issues that surfaced early on the April 17 tax deadline. Individuals and businesses with a filing or payment due date of April 17 will now have until midnight on Wednesday, April 18. Taxpayers do not need to do anything to receive this extra time.
The IRS encountered system issues Tuesday morning. Throughout the system outage, taxpayers were still able to file their tax returns electronically through their software providers and Free File. Taxpayers using paper to file and pay their taxes at the deadline were not affected by the system issue.
“This is the busiest tax day of the year, and the IRS apologizes for the inconvenience this system issue caused for taxpayers,” said Acting IRS Commissioner David Kautter. “The IRS appreciates everyone’s patience during this period. The extra time will help taxpayers affected by this situation.”
The IRS advised taxpayers to continue to file their taxes as normal Tuesday evening – whether electronically or on paper. Automatic six-month extensions are available to taxpayers who need additional time to file can visit https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return.
Related Items:
IR-2018-101, April 18, 2018 — IRS systems are back up and running; millions of tax returns accepted; Taxpayers have until midnight Wednesday to file their taxes
IR-2018-99, April 16, 2018
WASHINGTON – Many U.S. corporations elect to use a fiscal year end and not a calendar year end for federal income tax reporting purposes.  Due to a provision in the recently enacted Tax Cuts and Jobs Act (TCJA), a corporation with a fiscal year that includes Jan. 1, 2018 will pay federal income tax using a blended tax rate and not the flat 21 percent tax rate under the TCJA that would generally apply to taxable years beginning after Dec. 31, 2017. 
Corporations determine their federal income tax for fiscal years that include Jan. 1, 2018, by first calculating their tax for the entire taxable year using the tax rates in effect prior to TCJA and then calculating their tax using the new 21 percent rate, subsequently proportioning each tax amount based on the number of days in the taxable year when the different rates were in effect.  The sum of these two amounts is the corporation’s federal income tax for the fiscal year.
The blended rate applies to all fiscal year corporations whose fiscal year includes Jan. 1, 2018.  Fiscal year corporations that have already filed their federal income tax returns that do not reflect the blended rate may want to consider filing an amended return. 
The federal sequester law remains in effect for the 2018 federal fiscal year. Corporations need to be aware of how this may affect their tax credits and refunds. Revised forms and instructions can be found on IRS.gov.
Updates on the implementation of the Tax Cuts and Jobs Act can be found on the Tax Reform page of IRS.gov. The Treasury media contact for this matter is Marisol Garibay, Deputy Assistant Secretary for Public Affairs, 202-622-6490.
IR-2018-97, April 16, 2018
WASHINGTON — As Tuesday’s tax deadline approaches, the Internal Revenue Service reminded taxpayers that IRS.gov is available for immediate tax help to avoid long hold times on the IRS help line.
As the tax deadline nears and the demand for IRS tax help by phone is higher, the IRS encourages taxpayers to make IRS.gov their first stop when questions arise, as the website offers answers to many of the most common questions, like "Where’s My Refund?", how to make tax payments and how to get forms and instructions. Other self-service tools provide users with around the clock help.
Last year, taxpayers submitted more than 5 million tax returns on the filing deadline day. The IRS also expects more than 14 million requests for an additional six months to file their tax return – with many of those coming in the final days and hours before the midnight Tuesday deadline.
The IRS reminds taxpayers anyone can receive a six-month extension to file their tax return by using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Even with an extension, taxpayers should remember that the extension does not affect any tax they owe. Tax payments are due on or before the April 17 tax deadline.
With millions expecting tax refunds, the IRS reminds taxpayers that most federal tax refunds are issued in less than 21 days, but some may take longer. Taxpayers can use “Where’s My Refund?” on IRS.gov or the IRS2Go mobile app to get the status of their tax refund.
Taxpayers have used "Where’s My Refund?" more than 248 million times this year, an increase of nearly 7 percent over the same time last year.
“Where’s My Refund?” can be checked within 24 hours after the IRS has received an e-filed tax return or four weeks after receipt of a mailed paper tax return. Further, the IRS updates refund information only once every 24 hours, usually overnight, so there’s no reason to check more than once per day or call the IRS to get information about a refund. Users who access “Where’s My Refund?” on IRS.gov or the IRS2Go app must have information from their current, pending tax return to get their refund information.
“Where’s My Refund?” has a tracker that displays progress through three stages: Return Received, Refund Approved and Refund Sent. This is the same information available to IRS telephone assistors so calling is not necessary unless the “Where’s My Refund?” tool requests it.
The IRS continues to encourage the use of e-file and direct deposit as the fastest and safest way to file an accurate tax return and receive a refund. The IRS expects nearly 90 percent of tax returns will be filed electronically, with a similar proportion of refunds issued through direct deposit.
IR-2018-95, April 13, 2018
WASHINGTON – U.S. Armed Forces members who served in the Sinai Peninsula of Egypt may qualify for combat zone tax benefits retroactive to June 2015, according to the Internal Revenue Service.
Under the Tax Cuts and Jobs Act (TCJA) enacted in December 2017, members of the U.S. Army, U.S. Navy, U.S. Marines, U.S. Air Force, and U.S. Coast Guard who performed services in the Sinai Peninsula can now claim combat zone tax benefits. Eligible service members should review Publication 3, Armed Forces’ Tax Guide, available on IRS.gov.
Among other benefits, eligible service members may be able to exclude part or all of their combat pay from their income for federal income tax purposes. Excluding combat pay from a taxpayer’s income can result in lower tax.
How Armed Services members can claim a refund
Service members who previously paid tax on this income may be due a refund. They may file an amended tax return, Form 1040X, if they already filed a tax return for tax years 2015, 2016 and 2017. 
 
Combat pay received on or after Jan. 1, 2018, will be correctly reported on any W-2 forms issued to any service member who serves in the Sinai Peninsula. Service members who served in the Sinai Peninsula in 2015, 2016, or 2017 can provide documentation of their service to their finance officer and ask for a Form W-2c, Corrected Wage and Tax Statement.
 
However, an eligible service member who is unable to secure a corrected Form W-2c may still claim the combat pay exclusion by attaching to their Form 1040X copies of official documents showing they served or worked in the Sinai Peninsula. These documents should indicate the area, theater or military operation and the approximate entry date. Acceptable documents include military orders, letters of authorization (civilians), hospital discharge papers, discharge from active duty, official letterhead memorandum from a military department or civilian employer, or a request and authorization for temporary duty travel of Department of Defense personnel (civilians and military).
 
Amended returns can only be filed on paper (electronic filing is not available) and can take up to 16 weeks to process. Within about three weeks after mailing an amended return, taxpayers can track the status online using Where’s My Amended Return?
 
For more information about requesting a refund based on service in the Sinai Peninsula, see the Form 1040X instructions, available on IRS.gov.
IR-2018-89, April 10, 2018
WASHINGTON ― The Internal Revenue Service is cautioning taxpayers to avoid the dangers of “ghost” tax return preparers.
According to the IRS, a ghost preparer is paid to prepare a tax return, but does not sign it, either electronically or on paper, as the paid preparer. These phantom preparers who won't put their name on the tax return are a warning sign for taxpayers of a potential scam. 
Here's how it works. The ghost preparer can print the paper return for their client and tells them to sign and mail it to the IRS. Or, for electronically-filed returns, they will prepare it but won’t digitally sign it as the paid preparer. By doing so, the tax return appears to be self-prepared, with no indication that a paid tax preparer was used in completing the tax return -- helping keep the return preparer under the radar.
By law, anyone who prepares or assists in preparing federal tax returns for compensation must have a valid 2018 Preparer Tax Identification Number, or PTIN, before preparing any tax return. Tax preparers should sign the tax returns they prepare on paper and include their PTIN on the tax return, which provides the IRS with their identifying information. A paid tax preparer who prepares more than 10 tax returns is also generally required to e-file those returns. In this case, the preparer would digitally sign the tax return.
For 2018, the IRS has issued more than 737,000 PTINs to tax preparers.
Dishonest and unscrupulous tax preparers, including some who are “ghost" tax preparers, perpetuate refund fraud and scams that hurt honest taxpayers who are simply trying to do the right thing and file a legitimate tax return. Dishonest preparers look to make a fast buck by promising a big refund, sometimes charging fees based on a percentage of the refund. These shady preparers may also:
Require payment in cash only and not provide a receipt.
Invent income to erroneously qualify their clients for tax credits or claim fake deductions to enable the taxpayer to get a larger refund.
Direct refunds into their own financial account rather than the taxpayer’s account.
The IRS urges taxpayers to review their tax return carefully and ask questions if something is not clear before they sign and file it with the IRS. They should ensure they are comfortable with the accuracy of their tax return. And for any direct deposit refund, taxpayers should make sure both the routing and bank account number on the completed tax return are correct.
Taxpayers can report abusive tax preparers to the IRS. Use Form 14157PDF, Complaint: Tax Return Preparer. If a taxpayer suspects a tax preparer filed or changed their tax return without their consent, they should file Form 14157-APDF, Tax Return Preparer Fraud or Misconduct Affidavit.
To find a tax preparer, taxpayers can visit the IRS preparer directory at www.irs.gov/chooseataxpro. Remember: Taxpayers are legally responsible for what is on their tax return even if someone else prepares it.
IR-2018-83, April 3, 2018
WASHINGTON — The Internal Revenue Service is reminding an estimated 1 million taxpayers that time is running out to file a 2014 tax return and claim refunds totaling more than $1 billion. To claim any refund due, taxpayers must file their 2014 federal tax return by April 17, 2018.
There is no penalty for filing a late return for those receiving refunds. The law provides most taxpayers with a limited window of opportunity for claiming a tax refund. If they do not file a tax return within three years to claim a refund, the money becomes the property of the U.S. Treasury.
The IRS estimates the median potential refund for 2014 is $847. By failing to file a tax return, people stand to lose more than just their refund. Many low- and moderate-income workers may be eligible for the Earned Income Tax Credit (EITC). For 2014, the credit was worth as much as $6,143.
The IRS reminds taxpayers seeking a 2014 tax refund that it may be held if they have not filed tax returns for 2015 and 2016. In addition, any refund will be applied to amounts owed to the IRS or a state tax agency and may be used to offset unpaid child support or past due federal debts, such as student loans.
Taxpayers who are unable to get Forms W-2, 1098, 1099 or 5498 for 2014, 2015 or 2016 from their employer or other payer should act now to order a wage and income transcript using the Get Transcript Online tool at IRS.gov.
IRS transcripts are often used to validate past income to help with tax preparation. Taxpayers can also use Get Transcript by Mail or call the IRS automated phone transcript service at 800-908-9946 to order a tax return or tax account transcript be sent by mail. Transcripts arrive in five to 10 calendar days at the address the IRS has on file for the requester. The “Get Transcript by Mail” application is available in Spanish through Ordenar Transcripción.
Because software is no longer available for tax year 2014, prior year tax forms (such as 2014 Form 1040, 1040A and 1040EZ) and instructions are available to be printed from the Prior Year Forms and Instructions page on IRS.gov or ordered by calling 800-TAX-FORM (800-829-3676). The law requires taxpayers to properly address, mail and ensure the tax return is postmarked by the tax filing deadline, which this year is Tuesday, April 17.
See IRS: Refunds worth $1.1 billion waiting to be claimed by those who have not filed 2014 federal income tax returns for state-by-state estimates of the number of taxpayers who may be due 2014 income tax refunds, the median and total potential refund amounts.
IR-2018-82, April 2, 2018
WASHINGTON ― The Treasury Department and the Internal Revenue Service (IRS) today issued Notice 2018-28PDF, which provides guidance for computing the business interest expense limitation under recent tax legislation enacted on Dec. 22, 2017.  In general, newly amended section 163(j) of the Internal Revenue Code imposes a limitation on deductions for business interest incurred by certain large businesses. For most large businesses, business interest expense is limited to any business interest income plus 30 percent of the business’ adjusted taxable income.
Today’s notice describes aspects of the regulations that the Treasury Department and the IRS intend to issue, including rules addressing the calculation of the business interest expense limitation at the level of a consolidated group of corporations and other rules to clarify certain aspects of the law as it applies to corporations. The notice clarifies the treatment of interest disallowed and carried forward under section 163(j) prior to enactment of the recent tax legislation.  Finally, the notice makes it clear that partners in partnerships and S corporation shareholders cannot interpret newly amended section 163(j) to inappropriately “double count” the business interest income of a partnership or S corporation.
Today’s notice requests comments on the rules described in the notice and also requests comments on what additional guidance should be issued to assist taxpayers in computing the business interest expense limitation under section 163(j).  The Treasury Department and the IRS expect to issue additional guidance in the future.
Today’s notice, Notice 2018-28PDF, will be published in IRB 2018-16 on April 16, 2018.  The Treasury media contact for this matter is Marisol Garibay, Deputy Assistant Secretary for Public Affairs, 202-622-6490.
IR-2018-81, April 2, 2018
WASHINGTON ―The Treasury Department and the Internal Revenue Service today issued guidance regarding the withholding on the transfer of non-publicly traded partnership interests under the recently enacted Tax Cuts and Jobs Act.
In general, the new law treats a foreign taxpayer’s gain or loss on the sale or exchange of a partnership interest as effectively connected with the conduct of a trade or business in the United States to the extent that gain or loss would be treated as effectively connected with the conduct of a trade or business in the United States if the partnership sold all of its assets. 
In this circumstance, the new law also imposes a withholding tax on the disposition of a partnership interest by a foreign taxpayer.
Notice 2018-29 announces that the Treasury Department and the IRS intend to issue regulations, including rules and procedures relating to qualifying for exemptions from withholding or reductions in the amount of withholding under this section of the law.  The notice also includes interim guidance designed to allow for the effective and orderly implementation of this section. In addition, the notice suspends secondary partnership level withholding requirements. 
The guidance in this notice does not affect the tax liability imposed as a result of the new law.  This notice does not affect the suspension of the application of withholding in the case of a disposition of certain publicly traded partnership interests as announced in Notice 2018-08, 2018-7 I.R.B. 352.
Today’s notice requests comments on the rules described in the notice and also requests comments on what additional guidance should be issued to assist taxpayers in applying section these sections of law.  The Treasury Department and the IRS expect to issue additional guidance in the future.
Today’s notice, Notice 2018-29PDF, will be published in IRB 2018-16 on April 16, 2018.  The Treasury media contact for this matter is Marisol Garibay, Deputy Assistant Secretary for Public Affairs, 202-622-6490.
IR-2018-79, April 2, 2018
WASHINGTON−The Treasury Department and the Internal Revenue Service today provided additional guidance (Notice 2018-26PDF) for computing the “transition tax” on the untaxed foreign earnings of foreign subsidiaries of U.S. companies under the Tax Cuts and Jobs Act enacted on Dec. 22, 2017. The Treasury Department and the IRS provided prior guidance on the transition tax in Notice 2018-07, Notice 2018-13, and Revenue Procedure 2018-17.
Today’s notice describes regulations that the Treasury Department and the IRS intend to issue, including rules intended to prevent the avoidance of section 965, rules and procedures relating to certain special elections under section 965, and guidance on the reporting and payment of the transition tax. The notice also provides relief to taxpayers from certain estimated tax requirements and penalties arising from the enactment of the transition tax and the change to existing stock attribution rules in the Tax Cuts and Jobs Act.
Additionally, Treasury and the IRS request comments on the rules described in the notice and requests comments on what additional guidance should be issued to assist taxpayers in computing the transition tax. The Treasury Department and the IRS expect to issue additional guidance in the future.
Notice 2018-26 will be published in IRB 2018-16 on April 16, 2018. The Treasury media contact for this matter is Marisol Garibay, Deputy Assistant Secretary for Public Affairs, 202-622-6490. More information regarding the Tax Cuts and Jobs Act can be found at the Tax Reform page on IRS.gov.
IR-2018-123, May 23, 2018
WASHINGTON –– The Internal Revenue Service today released a new five-year Strategic Plan outlining goals to improve taxpayer service and tax administration.
The Fiscal Year 2018-2022 IRS Strategic Plan will serve as a roadmap to help guide the agency’s programs and operations. The plan will also help meet the changing needs of taxpayers and members of the tax community.
“Providing service to taxpayers is a vital part of the IRS mission, and the new Strategic Plan lays out a vision of ways to help improve our tax system,” said IRS Acting Commissioner David Kautter. "The plan is part of an ongoing effort by the IRS to work with the tax community and find ways to improve our work for taxpayers and for the nation."
The strategic plan, developed with input from external partners as well as IRS employees, focuses on six goals that will help improve customer service:
Empower and enable all taxpayers to meet their tax obligations – For taxpayers to understand and meet their filing, reporting and payment obligations, the IRS will continue to add and enhance tools and other support services.
Protect the integrity of the tax system by encouraging compliance through administering and enforcing the tax code – As part of the agency’s efforts to close the tax gap, the IRS will pursue innovative approaches to understand, detect and resolve potential tax noncompliance.
Collaborate with external partners proactively to improve tax administration – The IRS will engage partners to improve service and outreach to taxpayers, enhance collaboration and share best practices.
Cultivate a well-equipped, diverse, flexible and engaged workforce – The IRS strives for a work culture that values innovation, welcomes multiple perspectives and celebrates diversity.
Advance data access, usability and analytics to inform decision-making and improve operational outcomes – The IRS will continue to use data to drive decisions and make the most effective use of its resources.
Drive increased agility, efficiency, effectiveness and security in IRS operations – Modern IT systems and technology are essential for excellent customer service and enforcement capabilities. Strong data systems are critical to safeguarding taxpayer data from multiple threats.
As the IRS works to makes these improvements, it will enforce the tax code fairly and uphold taxpayer rights. Under the Taxpayer Bill of Rights, every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS.
IR-2018-122, May 23, 2018
WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service issued a notice today stating that proposed regulations will be issued addressing the deductibility of state and local tax payments for federal income tax purposes. Notice 2018-54PDF  also informs taxpayers that federal law controls the characterization of the payments for federal income tax purposes regardless of the characterization of the payments under state law.
The Tax Cuts and Jobs Act (TCJA) limited the amount of state and local taxes an individual can deduct in a calendar year to $10,000. In response to this new limitation, some state legislatures have adopted or are considering legislative proposals allowing taxpayers to make payments to specified entities in exchange for a tax credit against state and local taxes owed.
The upcoming proposed regulations, to be issued in the near future, will help taxpayers understand the relationship between federal charitable contribution deductions and the new statutory limitation on the deduction of state and local taxes.
Taxpayers should also be aware the U.S. Department of the Treasury and the Internal Revenue Service are continuing to monitor other legislative proposals being considered to ensure that federal law controls the characterization of deductions for federal income tax filings.
The limitation imposed by the TCJA applies to taxable years beginning after Dec. 31, 2017 and before Jan. 1, 2026.
Updates on the implementation of the TCJA can be found on the Tax Reform page of IRS.gov.