etrent17/irs-articles huggingface dataset:
IR-2017-100, May 23, 2017
WASHINGTON — The Internal Revenue Service is reminding tax professionals that reduced cost “early bird” registration for all five 2017 IRS Nationwide Tax Forums ends May 31 at 6 p.m. Eastern time.
IRS hosts forums to interact with tax professionals and provide the latest information on federal and state tax issues. Attendees who register early at www.irstaxforum.com qualify for the special low rate of $235 and can also receive forum materials early. Tax Forum registration at the standard rate of $255 starts June 1. Attendees registering less than two weeks before a forum or on-site will pay $370. IRS Nationwide Tax Forum dates and locations are:
July 11 – 13, Orlando, Fla.
July 25 – 27, Dallas, Texas
Aug. 22 – 24, National Harbor, Md. (Washington, D.C.)
Aug. 29 – 31, Las Vegas, Nev.
Sept. 12 – 14, San Diego, Calif.
Up to 18 Continuing Education Credits may be available for enrolled agents, certified public accountants, Annual Filing Season Program participants, certified financial planners and other tax professionals. Seminars and workshops presented by experts from the IRS and partner organizations will range from data security and identity theft prevention to future IRS digital services, the gig economy, working with private collection firms and much more.
Case Resolution Program
The Nationwide Tax Forums offer tax professionals with unresolved client cases the opportunity to meet face to face with IRS representatives in the Case Resolution Program. Since 2011, case resolution staff has worked nearly 4,500 cases with a resolution rate of more than 97 percent. A Forum attendee must bring a valid power of attorney for any case he or she wishes to work with the IRS. Tax businesses should bring only one client case per Forum to the Case Resolution Program.
For more information see Registration Now Open for the 2017 IRS Nationwide Tax Forums.
IR-2017-96, May 5, 2017
WASHINGTON — The Internal Revenue Service today reminded small business owners who work from a home office that there are two options for claiming the Home Office Deduction. The Home Office Deduction is often overlooked by small business owners.
As part of National Small Business Week (April 30-May 6), the IRS is highlighting a series of tips and resources available for small business owners.
Regular Method
The first option for calculating the Home Office Deduction is the Regular Method. This method requires computing the business use of the home by dividing the expenses of operating the home between personal and business use. Direct business expenses are fully deductible and the percentage of the home floor space used for business is assignable to indirect total expenses. Self-employed taxpayers file Form 1040, Schedule C, Profit or Loss From Business (Sole Proprietorship), and compute this deduction on Form 8829, Expenses for Business Use of Your Home.
Simplified Method
The second option, the Simplified Method, reduces the paperwork and recordkeeping burden for small businesses. The simplified method has a prescribed rate of $5 a square foot for business use of the home. There is a maximum allowable deduction available based on up to 300 square feet. Choosing this option requires taxpayers to complete a short worksheet in the tax instructions and entering the result on the tax return. There is a special calculation for daycare providers. Self-employed individuals claim the home office deduction on Form 1040, Schedule CPDF, Line 30; farmers claim it on Schedule F, Line 32 and eligible employees claim it on Schedule A, Line 21.
Regardless of the method used to compute the deduction, business expenses in excess of the gross income limitation are not deductible. Deductible expenses for business use of a home include the business portion of real estate taxes, mortgage interest, rent, casualty losses, utilities, insurance, depreciation, maintenance and repairs. In general, expenses for the parts of the home not used for business are not deductible.
Deductions for business storage are deductible when the dwelling unit is the sole fixed location of the business or for regular use of a residence for the provision of daycare services; exclusive use isn't required in these cases.
Further details on the home office deduction and the simplified method can be found in Publication 587 on IRS.gov.
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IR-2017-95, May 5, 2017
WASHINGTON — Tax professionals can earn up to 18 Continuing Professional Education credits this summer at the IRS Nationwide Tax Forums. Nearly 40 seminars and workshops are available to enrolled agents, certified public accountants, certified financial planners, Annual Filing Season Program (AFSP) participants and other tax professionals. 
Each of the five IRS Nationwide Tax Forums is a three-day event providing tax professionals with the latest information on federal and state tax issues presented by experts from the IRS and partner organizations.
2017 Registration Fees, Dates and Locations
Tax professionals who pre-register by May 31, 2017, will receive an Early-Bird rate of $235 per person. The Standard Rate of $255 is available starting June 1 and ends two weeks prior to the start of each forum. Attendees registering on-site or after the deadlines below will pay $370.

Location


Forum Dates


Standard Registration Deadline

Orlando, Fla.
July 11 - 13
June 27
Dallas, Texas
July 25 - 27
July 11
National Harbor, Md. (Washington, D.C.)
Aug. 22 - 24
Aug. 8
Las Vegas, Nev.
Aug. 29 - 31
Aug. 15
San Diego, Calif.
Sept. 12 - 14
Aug. 29
National Participating Association Members
Members of the associations listed below qualify for a discount of $10 off the Early Bird Rate, but only if they register by May 31. Participating Association Members should contact their association directly for more information:
American Bar Association (ABA)
American Institute of Certified Public Accountants (AICPA)
National Association of Enrolled Agents (NAEA)
National Association of Tax Professionals (NATP)
National Society of Accountants (NSA)
National Society of Tax Professionals (NSTP)
Seminars and Workshops
The 2017 Nationwide Tax Forums feature a wide variety of seminars and workshops of interest to tax professionals. Seminar topics range from data security and identity theft prevention to future IRS digital services, the gig economy, working with private collection firms and much more.
Presentations from the 2016 Tax Forums are available on IRS.gov.
Case Resolution Program
The Nationwide Tax Forums offer tax professionals with unresolved client cases the opportunity to meet face to face with IRS representatives in the Case Resolution Program. Since 2011, case resolution staff have worked nearly 4,500 cases with a resolution rate of more than 97 percent. A Forum attendee must bring a valid power of attorney for any case he or she wishes to work with the IRS. Tax businesses should bring only one client case per Forum to the Case Resolution Program. 
Exhibit Hall
The Forums also feature a two-day expo with tax and financial businesses offering products, services and expertise designed with the tax professional in mind. 
In a survey of 2016 attendees, the forums received an overall 97 percent satisfaction rate. This is the 27th year the IRS has hosted these forums to help educate and interact with the tax professional community. 
Registration Information
For more information, or to register online, visit www.irstaxforum.com.
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IR-2017-93, May 3, 2017
WASHINGTON — Eligible small business startups can now choose to apply part or all of their research credit against their payroll tax liability, instead of their income tax liability, according to the Internal Revenue Service. During National Small Business Week—April 30 to May 6—the IRS is highlighting tax benefits and resources designed to help new and existing small businesses.
This new option will be available for the first time to any eligible small business when filing its 2016 federal income tax return. Before 2016, the research credit, like most tax credits, could only be taken against income tax liability. The option to elect the new payroll tax credit may especially benefit any eligible startup that has little or no income tax liability.
To qualify for the new option for the current tax year, a small business must have gross receipts of less than $5 million and could not have had gross receipts prior to 2012. A small business meeting this standard with qualifying research expenses can then choose to apply up to $250,000 of its research credit against its payroll tax liability.
To choose this option, fill out Form 6765, Credit for Increasing Research Activities, and attach it to a timely-filed business income tax return. Because many business taxpayers request a tax-filing extension, they still have time to make the choice on a timely-filed return. A number of special rules and computations apply to this credit. See the instructions to Form 6765 for details.
For eligible small businesses that already filed and failed to choose this option, there is still time to make the choice. Under a special rule for tax-year 2016, they can still do so by filing an amended return. This return must be filed by Dec. 31, 2017.
Amended return forms vary depending upon the type of business. Sole proprietors file Form 1040X. Regular corporations file Form 1120X. S corporations file Form 1120S, identifying it as a corrected return (line H(4). For information on amending a partnership return, see the instructions to Form 1065.
After choosing this option, either on an original or amended return, a small business claims the payroll tax credit by filling out Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities. This form must be attached to its payroll tax return, usually Form 941, Employer’s Quarterly Federal Tax Return.
Further details on how and when to claim the credit are in Notice 2017-23, available on IRS.gov. The notice also provides interim guidance on other technical issues, such as controlled groups and the definition of gross receipts.
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IR-2017-92, May 2, 2017
WASHINGTON — The Internal Revenue Service today reminded employers planning to hire new workers that there’s a valuable tax credit available to those who hire long-term unemployment recipients and others certified by their state workforce agency. During National Small Business Week—April 30 to May 6—the IRS is highlighting tax benefits and resources designed to help new and existing small businesses.
The Work Opportunity Tax Credit (WOTC) is a long-standing income tax benefit that encourages employers to hire designated categories of workers who face significant barriers to employment. The credit, usually claimed on Form 5884, is generally based on wages paid to eligible workers during the first two years of employment.
To qualify for the credit, an employer must first request certification by filing IRS Form 8850 with the state workforce agency within 28 days after the eligible worker begins work. Other requirements and further details can be found in the instructionsPDF to Form 8850 .
There are now 10 categories of WOTC-eligible workers. The newest category, added effective Jan. 1, 2016, is for long-term unemployment recipients who had been unemployed for a period of at least 27 weeks and received state or federal unemployment benefits during part or all of that time. The other categories include certain veterans and recipients of various kinds of public assistance, among others.
The 10 categories are:
Qualified IV-A Temporary Assistance for Needy Families (TANF) recipients
Unemployed veterans, including disabled veterans
Ex-felons
Designated community residents living in Empowerment Zones or Rural Renewal Counties
Vocational rehabilitation referrals
Summer youth employees living in Empowerment Zones
Food stamp (SNAP) recipients
Supplemental Security Income (SSI) recipients
Long-term family assistance recipients
Qualified long-term unemployment recipients.
Eligible businesses claim the WOTC on their income tax return. The credit is first figured on Form 5884and then becomes a part of the general business credit claimed on Form 3800.
Though the credit is not available to tax-exempt organizations for most categories of new hires, a special rule allows them to get the WOTC for hiring qualified veterans. These organizations claim the credit on Form 5884-C. Visit the WOTC page on IRS.gov for more information.
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IR- 2017-114, June 28, 2017
WASHINGTON — The Electronic Tax Administration Advisory Committee (ETAAC) today held its annual public meeting and released its annual report to the IRS and the Congress, which includes numerous recommendations on improving electronic security in the tax system and fighting tax fraud related to identity theft.
The report marks the first year during which the ETAAC has turned its attention to efforts undertaken by the Security Summit -- an unprecedented undertaking by the IRS and its partners in state tax administration and the private sector.
"The ETAAC’s report builds on the significant, ongoing work by the IRS, the states and our private sector partners to protect the entire tax system," IRS Commissioner John Koskinen said. "We greatly appreciate the contributions of the Committee’s members to the production of this detailed report. The IRS will be reviewing the report’s recommendations, which will help us continue to make improvements in our fight against identity theft and refund fraud."
The ETAAC is an organized public forum, chartered by the Congress, for discussion of electronic tax administration issues such as prevention of identity theft and refund fraud in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns.
ETAAC members represent various segments of the tax community including tax practitioners and preparers, consumer advocates, state governments and tax software developers.
The 2017 Electronic Tax Administration Advisory Committee Report is available on IRS.gov.
IR-2017-111, June 23, 2017
WASHINGTON – The IRS, state tax agencies and the tax industry today warned tax professionals to beware of phishing emails purporting to be from a tax software education provider and seeking extensive amounts of sensitive preparer data.
The email’s origin is unknown but likely issued by cybercriminals who could be operating from the U.S. or abroad. The email is unusual for the amount of sensitive preparer data that it seeks. This preparer information will enable the thieves to steal client data and file fraudulent tax returns.
The IRS reminds all tax professionals that legitimate businesses and organizations never ask for usernames, passwords or sensitive data via email. Nor should a preparer ever provide such sensitive information via email if asked.
All tax professionals should be aware that their e-Services credentials, the Electronic Filing Information Number (EFIN), the Preparer Tax Identification Number (PTIN) and their Centralized Authorization File (CAF) number are extremely valuable to identity thieves. Anyone handling taxpayer information has a legal obligation to protect that data.
Because the IRS, state tax agencies and the tax industry, acting in partnership as the Security Summit, are making inroads on individual tax-related identity theft, cybercriminals increasingly target tax professionals. Thieves are looking for real client data so they can better impersonate the taxpayer when filing fraudulent returns for refunds.
The fake email uses the name of a real U.S.-based preparer education firm. Here’s the text as it appears in phishing emails being sent to tax professionals:In our database, there is a failure, we need your information about your account.
In addition, we need a photo of the driver's license, send all the data to the letter. Please do it as soon as possible, this will help us to revive the account.
*Company Name *
*EServices Username *
*EServices Password *
*EServices Pin *
*CAF number*
*Answers to a secret question*
*EIN Number *
*Business Name
*Owner/Principal Name *
*Owner/Principal DOB *
*Owner/Principal SSN *
*Prior Years AGI
Mother's Maiden Name
If you received or fell victim to the scam email, forward a copy to phishing@irs.gov. If you disclosed any credential information, contact the e-Services Help Desk to reset your password. If you disclosed information and taxpayer data was stolen, contact your local stakeholder liaison.
IR-2017-108, June 15, 2017
WASHINGTON — Tax professionals wishing to attend the IRS Nationwide Tax Forum in Orlando, Fla., can save $115 by registering soon, according to the Internal Revenue Service.
The Orlando IRS Nationwide Tax Forum will take place July 11 to 13.
Enrolled agents, certified public accountants, certified financial planners, Annual Filing Season Program (AFSP) participants and other tax professionals can register at the standard rate of $255 through Tuesday, June 27. Attendees registering after that date or on-site will pay $370.
Seminars and Workshops
Tax professionals attending a 2017 Tax Forum can earn up to 18 continuing professional education credits. They will get the latest information on federal and state tax issues presented by experts from the IRS and partner organizations in a wide variety of seminars and workshops. Seminar topics range from data security and identity theft prevention to future IRS digital services, the gig economy, working with private collection firms and much more.
Case Resolution Program
The Nationwide Tax Forums offer tax professionals with unresolved client cases the opportunity to meet face to face with IRS representatives in the Case Resolution Program. Since 2011, case resolution staff has worked nearly 4,500 cases with a resolution rate of over 97 percent. A Forum attendee must bring a valid power of attorney for any case he or she wishes to work with the IRS. Tax businesses should bring only one client case per Forum to the Case Resolution Program.
Exhibit Hall
The Forums also feature a two-day expo with tax and financial businesses offering products, services and expertise designed with the tax professional in mind. In a survey of 2016 attendees, the forums received an overall 97 percent satisfaction rate. Presentations from the 2016 Tax Forums are available on IRS.gov.
2017 Tax Forum Locations and Dates
For more information or to register online for one of the 2017 Tax Forums, visit www.irstaxforum.com.
IR-2017-106, June 13, 2017
WASHINGTON — The Internal Revenue Service announced today the addition of several new features to the online account tool first introduced late last year as part of the IRS’s commitment to improve and expand taxpayer services.
The online account allows individual taxpayers to access the latest information available about their federal tax account through a secure and convenient tool on IRS.gov. When it first launched in December 2016, the tool assisted taxpayers with basic account inquiries such as information about their balance due and access to the various IRS payment options. Since then, the IRS has added new features allowing taxpayers to:
View up to 18 months of tax payment history
View payoff amounts and tax balance due for each tax year
Obtain online transcripts of various Form 1040-series through Get Transcript
Give feedback on their experience with their online account and make suggestions for improvements
“We are constantly looking for ways to improve taxpayers’ interactions with the IRS and adding these new features to the taxpayer’s online account is an important step in that direction,” said IRS Commissioner John Koskinen. “The IRS is committed to serving taxpayers in multiple ways and now taxpayers who want to interact digitally with us in a secure environment have access to even more helpful features.”
Before accessing the tool, taxpayers must authenticate their identities through the rigorous Secure Access process. This is a two-step authentication process, which means returning users must have their credentials (username and password) plus a security code sent as a text to their mobile phones.
Taxpayers who have registered using Secure Access for Get Transcript Online or Get an IP PIN may use their same username and password. To register for the first time, taxpayers must have their personal and financial information including: Social Security number, specific financial information, such as a credit card number or loan numbers, email address and a text-enabled mobile phone in the user's name. Taxpayers may review the Secure Access process prior to starting registration.
As part of the security process to authenticate taxpayers, the IRS will send verification, activation or security codes via email and text. The IRS warns taxpayers that it will not initiate contact via text or email asking for log-in information or personal data. The IRS texts and emails will only contain one-time codes.
In addition to the online account, the IRS continues to provide several self-service tools and helpful resources available on IRS.gov for individuals, businesses and tax professionals.
IR-2017-104, June 9, 2017
WASHINGTON ― The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning July 1, 2017.  The rates will be: 

four (4) percent for overpayments (three (3) percent in the case of a corporation);
1 and one-half (1.5) percent for the portion of a corporate overpayment exceeding $10,000;
four (4) percent for underpayments; and
six (6) 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 April 2017 to take effect May 1, 2017, based on daily compounding.
Revenue Ruling 2017-13, announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2017-26, dated June 26, 2017.
IR-2017-103, June 1, 2017
WASHINGTON -- The Internal Revenue Service today issued notices of certification to 84 organizations that applied for voluntary certification as a Certified Professional Employer Organization (CPEO).
After the IRS receives the required surety bond from an approved CPEO applicant, the IRS will publish that CPEO’s name, address, and effective date of certification on IRS.gov.
Under legislation enacted in late 2014, the IRS established a voluntary certification program for professional employer organizations (PEOs). These organizations typically handle various payroll administration and tax reporting responsibilities for their business clients.
Certification affects the employment tax liabilities of both the CPEO and its clients. A CPEO is generally treated as the employer of any individual performing services for a client of the CPEO and covered by a CPEO contract between the CPEO with the client, but only for wages and other compensation paid to the individual by the CPEO.
To become and remain certified under the new program, CPEOs must meet tax compliance, background, experience, business location, financial reporting, bonding, and other requirements.
The IRS continues to process CPEO applications and those applicants not yet receiving a notice of certification will receive a decision from the IRS in coming weeks and months.
Further details on the voluntary certification program for professional employer organizations may be found on irs.gov.
IR-2017-102, June 1, 2017
WASHINGTON — Beginning June 15, taxpayers requesting letter rulings, closing agreements and certain other rulings from the Internal Revenue Service will need to make user fee payments electronically using the federal government’s Pay.gov system.
Pay.gov allows people to pay for a variety of government services online using a credit card, debit card or via direct debit or electronic funds withdrawal from a checking or savings account. In the past, ruling requesters could only make required user fee payments by check or money order. During a two-month transition period, June 15 to Aug. 15, requesters can choose to make user fee payments either through Pay.gov or by check or money order. After Aug. 15, 2017, Pay.gov will become the only permissible payment method.
Rulings described in Revenue Procedure 2017-1 and sent to the Docket, Records and User Fee Branch of the Legal Processing Division of the Associate Chief Counsel (Procedure and Administration) (CC:PA:LPD:DRU) are affected by this change. These include private letter rulings, closing agreements, and rulings using Form 1128, 2553, 3115 or 8716. Determination letters are not affected because they are sent to other offices as described in the revenue procedure.
A letter ruling is a written determination issued to a taxpayer by IRS Chief Counsel in response to the taxpayer’s written inquiry, submitted prior to the filing of returns or reports required under federal law. In general, it concerns the requester's status for tax purposes or the tax effects of its acts or transactions. Letter rulings and other similar ruling requests interpret the tax laws and apply them to the taxpayer’s specific set of facts. User fees range from $200 to $28,300, depending upon the type of ruling being sought.
Pay.gov is used to accept payments only. The original, signed ruling request and supporting materials must still be submitted by mail or hand delivery to the IRS.
To submit a user fee, visit www.pay.gov and use the IRS Chief Counsel User Fees (or Supplemental User Fees) for Form 1128, Form 2553, Form 3115, Form 8716, Private Letter Rulings and Closing Agreements form. This form can be found by entering “IRS Chief Counsel User Fees” in the “Search the Forms” box or by clicking on the “Agency List” link under “What Federal Agencies Can I Pay?” and choosing Internal Revenue Service.
Once payment is made, print a copy of the completed form and the receipt and include these with the letter ruling request. Then submit the complete package by mail or hand delivery:
Mail to:
Internal Revenue Service
CC:PA:LPD:DRU
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044;
or
Hand deliver, or if using a private courier service, to:
Internal Revenue Service
CC:PA:LPD:DRU
1111 Constitution Avenue, NW
Room 5336
Washington, DC 20224
In addition, for the fastest processing, please Efax a copy of the pay.gov receipt, the completed form and the ruling request to this eFax line, 877-773-4950.
Anyone with questions about the new payment procedures can call 202-317-6828. Full details on making a ruling request are in Revenue Procedure 2017-1, available on IRS.gov.
IR-2017-124, July 28, 2017
WASHINGTON — Tax professionals wishing to attend the IRS Nationwide Tax Forum in National Harbor, Md., can save $115 by registering soon, according to the Internal Revenue Service.
The Washington, D.C. area IRS Nationwide Tax Forum will take place Aug. 22 to 24.
Enrolled agents, certified public accountants, certified financial planners, Annual Filing Season Program (AFSP) participants and other tax professionals can register at the standard rate of $255 through Tuesday, Aug. 8. Attendees registering after that date or on-site will pay $370.
Seminars and Workshops
Tax professionals attending a 2017 Tax Forum can earn up to 18 continuing professional education credits. They will get the latest information on federal and state tax issues presented by experts from the IRS and partner organizations in a wide variety of seminars and workshops. Seminar topics range from data security and identity theft prevention to future IRS digital services, the gig economy, working with private collection firms and much more.
Case Resolution Program
The Nationwide Tax Forums offer tax professionals with unresolved client cases the opportunity to meet face to face with IRS representatives in the Case Resolution Program. Since 2011, case resolution staff has worked nearly 4,500 cases with a resolution rate of over 97 percent. A Forum attendee must bring a valid power of attorney for any case he or she wishes to work with the IRS. Tax businesses should bring only one client case per Forum to the Case Resolution Program. 
Exhibit Hall
The Forums also feature a two-day expo with tax and financial businesses offering products, services and expertise designed with the tax professional in mind. In a survey of 2016 attendees, the forums received an overall 97 percent satisfaction rate. Presentations from the 2016 Tax Forums are available on IRS.gov.
2017 Tax Forum Locations and Dates
For more information or to register online for one of the 2017 Tax Forums, visit www.irstaxforum.com.
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IR-2017-122, July 24, 2017
WASHINGTON — The Internal Revenue Service Office of Appeals will soon pilot a new web-based virtual conference option for taxpayers and their representatives. This virtual face-to-face option will provide an additional option for taxpayer conferences. The IRS expects it to be especially useful for taxpayers located far from an IRS Appeals office.
Each year, the Office of Appeals hears appeals of more than 100,000 taxpayers attempting to resolve their tax disputes without going to court. Currently, taxpayers involved in the appeals process can meet with an Appeals Officer by phone, in person or virtually through videoconference technology available only at a limited number of IRS offices. 
While a phone call works well for most taxpayers, others prefer face-to-face interaction. Appeals’ pilot program will use a secure, web-based screen-sharing platform to connect with taxpayers face-to-face from anywhere they have internet access. Similar to popular screen-sharing programs used on phones and home computers, this technology may also be a way for the IRS to provide greater access, efficiency and flexibility to taxpayers. This web-based model is more convenient and has more features than the existing video-conferencing technology.
“Taxpayers who choose the web-based option will be able to get face-to-face service remotely,” said IRS Chief, Appeals Donna Hansberry. “In the future, the technology may give taxpayers greater options in engaging with Appeals and could allow us the flexibility to serve taxpayers virtually from any location using mobile devices or computers.
 “We hope this is one more option to enable IRS employees to provide timely, efficient and effective service to taxpayers,” said Hansberry.
Appeals plans to start the pilot Aug. 1, 2017 and will assess the results, including taxpayer satisfaction with the technology.  
The IRS reminds taxpayers that their right to appeal an IRS decision in an independent forum is one of 10 key rights guaranteed to taxpayers under the Taxpayer Bill of Rights. Other rights especially relevant to the appeals process include 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 and the right to retain representation. For a complete list of the Taxpayer Bill of Rights, see Publication 1, Your Rights as a Taxpayer, available on IRS.gov.    
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IRS YouTube Video:
IRS Withholding Calculator: English | Spanish
 
IR-2017-121, July 20, 2017
WASHINGTON — The Internal Revenue Service today encouraged taxpayers to consider checking their tax withholding, keeping in mind several factors that could affect potential refunds or taxes they may owe in 2018.
Reviewing the amount of taxes withheld can help taxpayers avoid having too much or too little federal income tax taken from their paychecks. Having the correct amount taken out helps to move taxpayers closer to a zero balance at the end of the year when they file their tax return, which means no taxes owed or refund due.
During the year, changes sometimes occur in a taxpayer’s life, such as in their marital status, that impacts exemptions, adjustments or credits that they will claim on their tax return. When this happens, they need to give their employer a new Form W-4, Employee’s Withholding Allowance Certificate, to change their withholding status or number of allowances.
Employers use the form to figure the amount of federal income tax to be withheld from pay. Making these changes in the late summer or early fall can give taxpayers enough time to adjust their withholdings before the tax year ends in December.
The withholding review takes on even more importance now that federal law requires the IRS to hold refunds a few weeks for some early filers claiming the Earned Income Tax Credit and the Additional Child Tax Credit. In addition, the steps the IRS and state tax administrators are now taking to strengthen protections against identity theft and refund fraud mean some tax returns could face additional review time next year.
So far in 2017, the IRS has issued more than 106 million tax refunds out of the 142 million total individual tax returns processed, with the average refund well over $2,700. Historically, refund dollar amounts have increased over time.
 Making a Withholding Adjustment
In many cases, a new Form W-4, Employee’s Withholding Allowance Certificate, is all that is needed to make an adjustment. Taxpayers submit it to their employer, and the employer uses the form to figure the amount of federal income tax to be withheld from their employee’s pay.
The IRS offers several online resources to help taxpayers bring taxes paid closer to what they owe. They are available anytime on IRS.gov. They include:
IRS Withholding Calculator – Online tool helps determine the correct amount of tax to withhold.
IRS Publication 505PDF – Tax Withholding and Estimated Tax.
Tax Withholding – Complete information on withholding, estimated taxes, FAQs, and more.
Self-employed taxpayers, including those involved in the sharing economy, can use the Form 1040-ES worksheet to correctly figure their estimated tax payments. If they also work for an employer, they can often forgo making these quarterly payments by instead having more tax taken out of their pay.
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IR-2017-118, July 7, 2017
WASHINGTON — The IRS announced today that tax professionals interested in attending the IRS Nationwide Tax Forum in Dallas can save $115 by registering by July 11.
Enrolled agents, certified public accountants, certified financial planners, Annual Filing Season Program participants and other tax professionals can register at the standard rate of $255 through July 11, but attendees registering after that date or on-site will pay $370.
The Dallas IRS Nationwide Tax Forum will take place July 25 to 27.
Seminars and Workshops
Tax professionals attending a 2017 tax forum can earn up to 18 continuing professional education credits. They will get the latest information on federal and state tax issues presented by experts from the IRS and partner organizations in a wide variety of seminars and workshops. Seminar topics include identity theft prevention and other tax professional security issues, as well as IRS Future State efforts that include new digital services available.
Case Resolution Program
The Nationwide Tax Forums offer tax professionals with unresolved client cases the opportunity to meet face-to-face with IRS representatives in the Case Resolution Program. Since 2011, case resolution staff has worked nearly 4,500 cases with a resolution rate of more than 97 percent. A forum attendee must bring a valid power of attorney for any case he or she wishes to work with the IRS. Tax businesses should bring only one client case per forum to the Case Resolution Program. 
Exhibit Hall
The forums also feature a two-day expo with tax and financial businesses offering products, services and expertise designed with the tax professional in mind. In a survey of 2016 attendees, the forums received an overall 97 percent satisfaction rate. Presentations from the 2016 Tax Forums are available on IRS.gov.
2017 Tax Forum Locations and Dates
For more information or to register online for one of the 2017 Tax Forums, visit www.irstaxforum.com.
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See also the IRS Hurricane Harvey Information Center.
IR-2017-139, Aug. 30, 2017
WASHINGTON — The Internal Revenue Service (IRS), in response to shortages of undyed diesel fuel caused by Hurricane Harvey, will not impose a penalty when dyed diesel fuel is sold for use or used on the highway.
This relief applies beginning Aug. 25, 2017, in the areas and counties for which the Environmental Protection Agency (EPA) issued waivers for Texas Low Emission Diesel Fuel. Those areas and counties are as follows: The Houston-Galveston-Brazoria area (the counties of Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, and Waller); the Beaumont-Port Arthur area (the counties of Hardin, Jefferson, and Orange); the Dallas-Fort Worth area (the counties of Collin, Dallas, Denton, Tarrant, Ellis, Johnson, Kaufman, Parker, and Rockwall); and the counties of Anderson, Angelina, Aransas, Atascosa, Austin, Bastrop, Bee, Bell, Bexar, Bosque, Bowie, Brazos, Burleson, Caldwell, Calhoun, Camp, Cass, Cherokee, Colorado, Comal, Cooke, Coryell, De Witt, Delta, Falls, Fannin, Fayette, Franklin, Freestone, Goliad, Gonzales, Grayson, Gregg, Grimes, Guadalupe, Harrison, Hays, Henderson, Hill, Hood, Hopkins, Houston, Hunt, Jackson, Jasper, Karnes, Lamar, Lavaca, Lee, Leon, Limestone, Live Oak, Madison, Marion, Matagorda, McLennan, Milam, Morris, Nacogdoches, Navarro, Newton, Nueces, Panola, Polk, Rains, Red River, Refugio, Robertson, Rusk, Sabine, San Jacinto, San Patricio, San Augustine, Shelby, Smith, Somervell, Titus, Travis, Trinity, Tyler, Upshur, Van Zandt, Victoria, Walker, Washington, Wharton, Williamson, Wilson, Wise, and Wood.
This penalty relief is available to any person that sells or uses dyed fuel for highway use. In the case of the operator of the vehicle in which the dyed fuel is used, the relief is available only if the operator or the person selling the fuel pays the tax of 24.4 cents per gallon that is normally applied to diesel fuel for highway use. The IRS will not impose penalties for failure to make semimonthly deposits of this tax. IRS Publication 510, Excise Taxes, has information on the proper method for reporting and paying the tax.
Ordinarily, dyed diesel fuel is not taxed, because it is sold for uses exempt from excise tax, such as to farmers for farming purposes, for home heating use and to local governments for buses.
Finally, consistent with the EPA waivers, this penalty waiver for dyed diesel is effective through Sept. 15, 2017.  Also, consistent with the EPA waiver, this waiver does not apply to the Internal Revenue Code penalty for using adulterated fuels that do not comply with applicable EPA regulations.  Consequently, diesel fuel with sulfur content higher than 15 parts-per-million may not be used in highway vehicles.
The IRS is closely monitoring the situation and will provide additional relief as needed.
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See also the IRS Hurricane Harvey Information Center
IR-2017-137, August 29, 2017
WASHINGTON ― The Internal Revenue Service today issued a warning about possible fake charity scams emerging due to Hurricane Harvey and encouraged taxpayers to seek out recognized charitable groups for their donations.
While there has been an enormous wave of support across the country for the victims of Hurricane Harvey, people should be aware of criminals who look to take advantage of this generosity by impersonating charities to get money or private information from well-meaning taxpayers. Such fraudulent schemes may involve contact by telephone, social media, e-mail or in-person solicitations.
Criminals often send emails that steer recipients to bogus websites that appear to be affiliated with legitimate charitable causes. These sites frequently mimic the sites of, or use names similar to, legitimate charities, or claim to be affiliated with legitimate charities in order to persuade people to send money or provide personal financial information that can be used to steal identities or financial resources.
IRS.gov has the tools people need to quickly and easily check the status of charitable organizations.
The IRS cautions people wishing to make disaster-related charitable donations to avoid scam artists by following these tips:
Be sure to donate to recognized charities.
Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. The IRS website at IRS.gov has a search feature, Exempt Organizations Select Check, through which people may find qualified charities; donations to these charities may be tax-deductible.
Don’t give out personal financial information — such as Social Security numbers or credit card and bank account numbers and passwords — to anyone who solicits a contribution. Scam artists may use this information to steal a donor’s identity and money.
Never give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the donation.
Consult IRS Publication 526, Charitable Contributions, available on IRS.gov. This free booklet describes the tax rules that apply to making legitimate tax-deductible donations. Among other things, it also provides complete details on what records to keep.
Taxpayers suspecting fraud by email should visit IRS.gov and search for the keywords Report Phishing.
More information about tax scams and schemes may be found at IRS.gov using the keywords “scams and schemes.” Details on available relief can be found on the disaster relief page on IRS.gov.
IR-2017-134, Aug. 28, 2017
IRS YouTube Videos:
Tax Scams: English | Spanish | ASL (obsolete)
Private Collection of Overdue Taxes: English | Spanish
WASHINGTON — The Internal Revenue Service today warned people to avoid a new phishing scheme that impersonates the IRS and the FBI as part of a ransomware scam to take computer data hostage.
The scam email uses the emblems of both the IRS and the Federal Bureau of Investigation. It tries to entice users to select a “here” link to download a fake FBI questionnaire. Instead, the link downloads a certain type of malware called ransomware that prevents users from accessing data stored on their device unless they pay money to the scammers.
“This is a new twist on an old scheme,” said IRS Commissioner John Koskinen. “People should stay vigilant against email scams that try to impersonate the IRS and other agencies that try to lure you into clicking a link or opening an attachment. People with a tax issue won’t get their first contact from the IRS with a threatening email or phone call."

 



The IRS, state tax agencies and tax industries – working in partnership as the Security Summit – currently are conducting an awareness campaign called Don’t Take the Bait, that includes warning tax professionals about the various types of phishing scams, including ransomware. The IRS highlighted this issue in an Aug. 1 news release IR-2017-125, Don’t Take the Bait, Step 4: Defend against Ransomware.
Victims should not pay a ransom. Paying it further encourages the criminals, and frequently the scammers won’t provide the decryption key even after a ransom is paid.
Victims should immediately report any ransomware attempt or attack to the FBI at the Internet Crime Complaint Center, www.IC3.gov. Forward any IRS-themed scams to phishing@irs.gov.
The IRS does not use email, text messages or social media to discuss personal tax issues, such as those involving bills or refunds. For more information, visit the “Tax Scams and Consumer Alerts” page on IRS.gov. Additional information about tax scams is available on IRS social media sites, including YouTube videos.
If you are a tax professional and registered e-Services user who disclosed any credential information, contact the e-Services Help Desk to reset your e-Services password. If you disclosed information and taxpayer data was stolen, contact your local stakeholder liaison.
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IR-2017-133, August 24, 2017
WASHINGTON — Tax professionals wishing to attend the IRS Nationwide Tax Forum in San Diego can save $115 by registering soon, according to the Internal Revenue Service.
The San Diego IRS Nationwide Tax Forum will take place Sept. 12-14. This will be the final of five Tax Forums offered this year by the IRS.
Enrolled agents, certified public accountants, certified financial planners, Annual Filing Season Program (AFSP) participants and other tax professionals can register at the standard rate of $255 through Tuesday, Aug. 29. Attendees registering after that date or on-site will pay $370.
Seminars and Workshops
Tax professionals attending a 2017 Tax Forum can earn up to 18 continuing professional education credits. They will get the latest information on federal and state tax issues presented by experts from the IRS and partner organizations in a wide variety of seminars and workshops. Seminar topics range from data security and identity theft prevention to future IRS digital services, the gig economy, working with private collection firms and much more.
Case Resolution Program
The Nationwide Tax Forums offer tax professionals with unresolved client cases the opportunity to meet face to face with IRS representatives in the Case Resolution Program. Since 2011, case resolution staff has worked nearly 4,500 cases with a resolution rate of over 97 percent. A Forum attendee must bring a valid power of attorney for any case he or she wishes to work with the IRS. Tax businesses should bring only one client case per Forum to the Case Resolution Program.
Exhibit Hall
The Forums also feature a two-day expo with tax and financial businesses offering products, services and expertise designed with the tax professional in mind. In a survey of 2016 attendees, the forums received an overall 97 percent satisfaction rate. Presentations from the 2016 Tax Forums are available on IRS.gov.
2017 Tax Forum Locations and Dates
For more information or to register online for one of the 2017 Tax Forums, visit https://www.irstaxforum.com/.
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IR-2017-131, August 18, 2017
WASHINGTON – The Internal Revenue Service is seeking applications for vacancies on the Advisory Committee on Tax Exempt and Government Entities (ACT). The committee provides a venue for public input on relevant areas of tax administration.
Vacancies exist in the following customer segments:
Employee Plans – two vacancies (with additional experience in federal, state and local governments preferred),
Exempt Organizations – one vacancy (with additional experience in tax-exempt bonds preferred),
Tax Exempt Bonds – one vacancy (with additional experience in exempt organizations preferred).
Members are appointed by the Department of the Treasury and serve three-year terms, beginning in June 2018.
Applications will be accepted through September 18, 2017.
The ACT is an organized public forum for the IRS and representatives who deal with employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. The ACT allows the IRS to receive regular input on administrative policy and procedures of the Tax Exempt and Government Entities Division (TE/GE).
Applications can be made by completing the ACT Application FormPDF (Form 12399-C). Applications should reflect the proposed member’s qualifications. Members of the ACT may not be federally registered lobbyists. A notice published in the Federal Register, dated August 17, 2017, contains more details about the ACT and the application process. Incomplete applications will not be processed.
Applications should be sent by:
Email at tege.advisory.comm@irs.gov, or
Fax at (888) 269-7419.
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