etrent17/irs-articles huggingface dataset:
IR-2017-24, Feb. 7, 2017
WASHINGTON — The Internal Revenue Service today announced the selection of two new members for the Electronic Tax Administration Advisory Committee (ETAAC).
Established in 1998, ETAAC provides an organized public forum for discussion of electronic tax administration issues, including the 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 work closely with the Security Summit, a joint effort of the IRS, state tax administrators and tax software providers to fight electronic fraud.
Committee members represent industries including cybersecurity and information security, tax software development, tax preparation, payroll and tax financial product processing, systems management and improvement as well as work on customer service initiatives, consumer advocacy and public administration.
The following people have been appointed to serve on the committee beginning in 2017:
John Breyault, National Consumers League
John Breyault has been with the National Consumers League (NCL) since September 2008. He advocates before Congress and federal agencies for stronger consumer protections on issues related to telecommunications, fraud and technology. In addition, Breyault manages NCL’s Fraud Center and coordinates the Alliance Against Fraud coalition. He is also Research Director for the Telecommunications Research and Action Center (TRAC), a project of NCL. In his role with TRAC, Breyault advocates on behalf of residential consumers of wireline, wireless, VoIP, and other IP-enabled communications services. Previously, he was a member of the Federal Communications Commission’s Consumer Advisory Committee.
Angela Camp, Intuit
Angela Camp has 20 years of experience in the tax industry. For the past five years Camp has been with Intuit, where her focus is on tax administration and policy from the point of view of a software provider. Over the past year and a half, she has been the key point of contact for Intuit within the IRS Security Summit and works both internally and externally on implementation of Summit initiatives. Previously, Camp worked for IRS in the area of electronic tax administration. At IRS, she managed stakeholder relationships and solved an array of problems for individual taxpayers, small businesses and payroll providers. Camp is a board member of the National Association of Computerized Tax Processors (NACTP).
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IR-2017-21, Feb. 2, 2017
WASHINGTON – The Internal Revenue Service today announced that taxpayers now may use their smart phones or tablets to electronically prepare and file their federal and state tax returns through IRS Free File.
The IRS and its private-sector partners who offer their brand-name software products for free now support a new design that allows for the use of desktops, laptops, mobile phones and tablets.
You may access the products using mobile devices in two ways: (1) Use the IRS app, IRS2Go, which has a link to the Free File Software Lookup Tool or (2) use the device’s browser to go to www.IRS.gov/freefile and select the “Free File Software Lookup Tool” or “Start Free File Now” to find the software product that matches your situation. The IRS2Go app is available for Android and iOS devices.
Taxpayers with adjusted gross income of $64,000 or less will find one or more free software options. Each of the 12 software providers set the eligibility requirements for their product, generally based on age, income or state residency. The Free File Software Lookup Tool asks a few questions to help you identify the appropriate software products.
Some partners offer free federal and free state tax return preparation; some charge a fee for state return preparation. Active duty military personnel whose income was $64,000 or less are exempt from any eligibility requirements and may use any Free File product they choose to file their federal return for free.
The Free File software allows for free electronic tax preparation and filing and direct deposit of refunds. Some taxpayers may need their 2015 adjusted gross income if they filed a return, in order to validate their identities and complete the electronic filing process.
Also, taxpayers who are eligible for the Earned Income Tax Credit or the Additional Child Tax Credit are reminded that, by law, the IRS must hold refunds that contain those credits until February 15. The refunds likely won’t arrive into taxpayers’ financial accounts until the week of February 27.
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IR-2017-71, March 31, 2017
WASHINGTON — The Internal Revenue Service, state tax agencies and the tax industry today warned tax professionals to beware of phishing email scams claiming to be from IRS e-Services and of schemes in general as the April 18 deadline nears.
Acting as the Security Summit, the IRS, state tax agencies and the tax industry warned that this time of year is the high season for identity thieves scams to steal sensitive data from tax professionals. All tax preparers and their employees must be on guard against phishing activities.
The IRS noted a particular surge in the past 24 hours related to a phishing email scam that seeks to steal practitioners’ usernames and passwords for IRS e-Services.
The subject lines on these scam emails vary but they generally are related to e-Service account closures. Some examples include:
Account Closure!
e-Service Account is Blocked
Few Hours to Close Your Account
Your Account is Closed
Your Account is Terminated
24Hrs to Block Your Account
Links in the scam email send practitioners to a fake e-Services login page where thieves can steal the user’s credentials. It is “signed” by “IRS gov e-Services.” 
The thieves are keying off on IRS efforts to increase protections for e-Services, including recent IRS efforts to encourage tax professionals to revalidate their identity to avoid delays accessing their e-Services account.
E-Services account holders should beware of schemes to obtain their password information. If an account has been closed because of failure to revalidate, users should contact the e-Services Help Desk to have it reopened.
Users who are in doubt about the validity of emails should never open a link or attachment, but instead go directly to /eservices. Users also should sign up for Quick Alerts, e-News for Tax Professionals or other subscription services to receive information directly from the IRS.  
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IR-2017-70, March 30, 2017
WASHINGTON –The Internal Revenue Service (IRS) today issued interim guidance explaining how eligible small businesses can take advantage of a new option enabling them to apply part or all of their research credit against their payroll tax liability, instead of their income tax liability.
Before 2016, taxpayers could only take the research credit against their income tax liability.
Notice 2017-23PDF, posted today on IRS.gov, provides guidance on a new provision included in the Protecting Americans From Tax Hikes (PATH) Act, enacted in December 2015.
This new option will be available for the first time to any eligible small business filing its 2016 federal income tax return this tax season. Those who already filed still have time to choose this option.
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 business must have gross receipts of less than $5 million and could not have had gross receipts prior to 2012.
An eligible small business with qualifying research expenses can choose to apply up to $250,000 of its research credit against its payroll tax liability. An eligible small business chooses this option by filling out Form 6765, Credit for Increasing Research Activities, and attaching it to a timely-filed business income tax return.
But, under a special rule for tax-year 2016, a small business that failed to choose this option and still wishes to do so, can still make the election by filing an amended return by Dec. 31, 2017. See the notice for further details.
After choosing this option, 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, for example Form 941, Employer's Quarterly Federal Tax Return. Further details on how and when to claim the credit are in the notice.
The notice provides interim guidance on controlled groups, the definition of gross receipts, and other issues. The notice also requests public comment on various payroll tax credit issues to be addressed in future guidance. See the notice for details on how and when to submit comments.
For more information on the research credit itself, see the instructions to Form 6765.
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IR-2017-69, March 30, 2017
WASHINGTON — The Internal Revenue Service today released the 2016 IRS Data Book, a snapshot of agency activities for the fiscal year.
The 2016 IRS Data Book describes activities conducted by the IRS from Oct. 1, 2015, to Sept. 30, 2016, and includes information about returns filed, taxes collected, enforcement, taxpayer assistance, the IRS budget and workforce as well as other data. This edition contains charts that show trends such as increases in telephone service and declines in enforcement activities when compared to 2015.
IRS Increased Toll-free Telephone and Online Assistance to Taxpayers
During Fiscal Year 2016, the IRS helped more than 68 million taxpayers over the telephone through live assistance and automated services. Taxpayers used the IRS web site in greater numbers; there were more than one-half billion unique visits to IRS.gov during FY 2016. The most popular feature on IRS.gov, Where’s My Refund, was used almost 300 million times during FY 2016, up more than 27 percent compared to the prior year.
 
 
FY 2015
FY 2016
Percent Change
Total number of IRS.gov visits

493,247,292


506,090,501


2.60%

Where's My Refund

234,739,847


299,593,852


27.63%

IRS2Go active users

3,903,463


5,048,563


29.34%

Telephone assistance and Walk in Assistance

61,340,034


68,311,901


11.37%

Total telephone assistance

55,696,262


63,831,163


14.61%

Automated telephone assistance

37,459,477


38,286,569


2.22%

Live telephone assistance

18,236,785


25,544,594


40.07%

Enforcement Actions Decline in 2016
During Fiscal Year 2016, the IRS collected more than $3.3 trillion, processed more than 244 million tax returns and other forms, and issued more than $426 billion in tax refunds. There were fewer enforcement actions taken during FY 2016. The IRS audited just over 1 million tax returns of individuals in FY 2016, down almost 16 percent from the prior year’s total of 1.2 million. The coverage of individuals audited fell to 0.70 percent, the lowest coverage rate in more than a decade.
Several collection activities fell in FY 2016. IRS levies were down 40 percent compared to the prior year, and the agency filed almost 9 percent fewer liens than in the prior year.
The IRS Data Book’s online format makes navigating data on taxpayer assistance, enforcement and IRS operations easier. The publication contains depictions of key areas and quick links to the underlying data. This year’s edition marks 100 years since the Revenue Act of 1916 became law. 
An electronic version of the 2016 IRS Data Book can be found on the Tax Stats page of IRS.gov. Printed copies of the 2016 IRS Data Book, Publication 55B, will be available May 2017 from the U.S. Government Printing Office. To obtain a copy, write to the Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250-7954, or call 202-512-1800 for voicemail, or fax a request to 202-512-2250.
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IR-2017-68, March 28, 2017
WASHINGTON — The Internal Revenue Service announced today that Free File – the pioneering public-private partnership that makes free tax software available to 70 percent of taxpayers – recently surpassed 50 million users since the program started.
Since 2003, the 50 million taxpayers who used this free tax service saved approximately $1.5 billion based on a conservative estimate of $30 per tax software product.
Taxpayers who earned $64,000 or less can choose from among a dozen, brand-name software products offered by leading private-sector companies for free. Taxpayers who made more than $64,000 may use Free File Fillable Forms, the electronic version of Internal Revenue Service paper forms.
Free File is available exclusively at /freefile. Several products offer both free federal and free state return preparation. Each software provider sets its own eligibility standards but anyone who made $64,000 or less will find at least one product to use. Taxpayers can easily find their match by using the Free File Software Lookup Tool.
“Reaching 50 million users and achieving $1.5 billion in taxpayer savings mark important milestones for the Free File initiative,” said IRS Commissioner John Koskinen. “The Free File effort shows how the public and private sectors can work together to provide a critical service to the nation’s taxpayers. After 14 years, this innovative program continues to break new ground as it evolves to meet people’s needs.”
This year, Free File web pages have been optimized for smart phone and tablet use. This means taxpayers can use their phones or their tablets to prepare and file their taxes just as they can with their computers.  And, IRS2Go, the mobile app available for download, provides an easy means for taxpayers to access Free File and file their returns. Also for this year, active duty military personnel who earn $64,000 or less can choose any of the dozen Free File products regardless of the providers’ eligibility standards.
All taxpayers who want to file an extension can use Free File to submit Form 4868. Just look for the “request an extension” link at the top of the Free File main page.  This is a six-month extension to file a tax return, not to pay. If additional tax is owed, it must be paid by April 18.
Remember: always save a copy of any federal tax return and supporting documents. Keep it in a safe and secure location or encrypted if stored digitally.
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IR-2017-64, March 17, 2017
WASHINGTON — The Internal Revenue Service, state tax agencies and the tax industry today warned both tax professionals and taxpayers of last-minute phishing email scams, especially those requesting last-minute deposit changes for refunds or account updates.
As the 2017 tax filing season winds down to the April 18 deadline, tax-related scams of various sorts are at their peak. The IRS urged both tax professionals and taxpayers to be on guard against suspicious activity.
The IRS, state tax agencies and the tax industry, acting as the Security Summit, enacted many safeguards against identity theft for 2017, but cybercriminals are ever evolving and make use of sophisticated scams to trick people into divulging sensitive data.
For example, one new scam poses as taxpayers asking their tax preparer to make a last-minute change to their refund destination, often to a prepaid debit card. The IRS urges tax preparers to verbally reconfirm information with the client should they receive last-minute email request to change an address or direct deposit account for refunds.
The IRS also suggests that tax professionals change and strengthen their own email passwords to better protect their email accounts used to exchange sensitive data with clients.
This is also the time of year when taxpayers may see scam emails from their tax software provider or others asking them to update online accounts. Taxpayers should learn to recognize phishing emails, calls or texts that pose as familiar organizations such as banks, credit card companies, tax software providers or even the IRS. These ruses generally urge taxpayers to give up sensitive data such as passwords, Social Security numbers and bank account or credit card numbers.
Taxpayers who receive suspicious emails purporting to be from a tax software provider or from the IRS should forward them to phishing@irs.gov. Remember: never open an attachment or link from an unknown or suspicious source. It may infect your computer with malware or steal information. Also, the IRS does not send unsolicited emails or request sensitive data via email.
The Security Summit maintains a public awareness campaign for taxpayers – Taxes. Security. Together. – and an awareness campaign for tax professionals – Protect Your Clients; Protect Yourself – as part of its effort to combat identity theft.
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IR-2017-61, March 15, 2017
WASHINGTON — The Internal Revenue Service today granted many businesses affected by this week’s severe winter storm additional time to request a six-month extension to file their 2016 federal income tax returns.  The IRS is providing this relief to victims and tax professionals affected by this week’s storm (known as Winter Storm Stella) that hit portions of the Northeast and Mid-Atlantic.
Business taxpayers who are unable to file their tax return by today’s due date (March 15, 2017) can request an automatic extension by filing Form 7004PDF, available on IRS.gov, on or before March 20, 2017.  Form 7004 provides a six-month extension for returns filed by partnerships (Forms 1065 and 1065B) and S corporations (Forms 1120S).
Eligible taxpayers taking advantage of this relief should write “Winter Storm Stella” on their Form 7004 extension request (if filing Form 7004 by 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.
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IR-2017-57, March 10, 2017
WASHINGTON — The Internal Revenue Service is seeking qualified applicants for nomination to the Electronic Tax Administration Advisory Committee (ETAAC).
The ETAAC provides an organized public forum 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 work closely with the Security Summit, a joint effort of the IRS, state tax administrators and tax industry to fight electronic fraud.
The IRS is looking for three qualified individuals who will serve three-year terms beginning in September 2017. Applicants should have experience in such areas as cybersecurity and information security, tax software development, tax preparation, payroll and tax financial product processing, systems management and improvement, implementation of customer service initiatives and public administration.
The IRS also encourages representatives from consumer groups with an interest in tax issues to apply. Applications will be accepted through April 24, 2017.
Those wishing to nominate a qualified individual may do so by submitting a letter. Self-nominations are also welcome and applicants should complete the ETAAC applicationPDF. Applicants should include a short statement of interest and a resume and describe and document their qualifications, past and current affiliations and dealings with cybersecurity and electronic tax administration.
Applicants must complete and submit a tax check waiver form. They must also undergo an IRS practitioner background check and an FBI criminal background check.
ETAAC is a Federal Advisory Committee established by the Internal Revenue Service Restructuring and Reform Act of 1998. Questions about the ETAAC and the application process can be e-mailed to publicliaison@irs.gov.
IR-2017-56, March 9, 2017                                                                        
LITC Program Report
The Internal Revenue Service’s Low Income Taxpayer Clinic (LITC) Program Office has issued its annual program report, which details how LITCs have provided representation, education, and advocacy for taxpayers who are low income or speak English as a second language (ESL).
During 2015, LITCs represented 18,751 taxpayers in disputes with the IRS and provided consultation or advice to an additional 18,810 taxpayers. LITCs helped taxpayers secure more than $4.3 million in tax refunds and eliminate more than $64 million in tax liabilities, penalties, and interest.
Through outreach and education activities, LITCs also ensured ESL individuals understood their rights as U.S. taxpayers. LITCs conducted over 3,000 educational activities attended by over 78,000 persons. Overall, more than 1,800 volunteers contributed to the success of the LITCs.
Here is one example of how LITCs assisted taxpayers: A taxpayer contacted an LITC for assistance with a joint tax liability that had been hidden from her.  During the years in question, the taxpayer was unemployed and the husband underreported his income. The husband hid his financial information from the taxpayer and intercepted IRS notices. The taxpayer gave birth to an autistic child and the husband left her with no support and the joint tax liability.  The LITC filed a claim for innocent spouse relief for the tax years at issue.  The IRS accepted the taxpayer’s claim, which relieved her of the tax debt, and refunded nearly $4,000 in past refunds that had been offset.
The full report contains more details about the LITC program and more extraordinary stories about the services that LITCs provide. It also describes more fully the results that LITCs achieve on behalf of their clients.
Publication 4134, Low Income Taxpayer Clinic List
The IRS’s LITC Program Office has also posted on IRS.gov the 2017 update of Publication 4134. This publication contains the names and contact information for the 2017 LITC grant recipients that can provide representation and education to low income taxpayers and taxpayers who speak English as a second language. It also lists the languages each LITC serves in addition to English.
Background Information about the LITC Program
The IRS awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand, or maintain an LITC. The grant program is administered by the Office of the Taxpayer Advocate at the IRS, which is led by the National Taxpayer Advocate, Nina E. Olson. Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers operate independently from the IRS. LITCs must provide services for no more than a nominal fee.
LITCs are generally operated by:
Clinical programs at accredited law, business, or accounting schools.
Legal aid or legal services organizations.
Other tax-exempt organizations that assist low income and ESL individuals and families.
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Updated 3/1/18 to include correct link to the Tax Time Guide.
IR-2017-54, March 8, 2017
WASHINGTON – The Internal Revenue Service today reminded taxpayers that service at all of its Taxpayer Assistance Centers is now by appointment. Appointment service saves taxpayers time by ensuring they get the help they need without having to wait in line.  
Taxpayers can visit IRS.gov to find quick tax-related answers 24 hours a day, seven days a week. The IRS Interactive Tax Assistant is an excellent resource to get answers to commonly-asked questions.
This is the fifth in a series of 10 IRS tips called the Tax Time Guide. It is designed to assist taxpayers as they approach this year’s tax filing deadline, April 18.
Many people come to Taxpayer Assistance Centers looking for tax forms such as Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, when they are readily available on IRS.gov. Some libraries and other locations also may carry the most commonly used tax forms and schedules.
Other self-service options easily found on IRS.gov include refunds, transcripts and tax payments. Taxpayers who visit IRS offices to make routine tax payments should consider online payment alternatives. They can pay online, by phone or via a mobile device and get instant confirmation their payment has been sent.
If taxpayers need their prior-year adjusted gross income to complete the electronic filing process they should use Get Transcript Online or Get Transcript by Mail or review other options. Be aware that ordering a tax transcript will not reveal a refund delivery date. The “Where’s My Refund?” tool has the most up-to-date information on refunds.
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IR-2017-53, March 7, 2017
WASHINGTON ― The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning April 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 January 2017 to take effect February 1, 2017, based on daily compounding.
Revenue Ruling 2017-6PDF, announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2017-12, dated March 20, 2017.
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IR-2017-52, March 2, 2017
WASHINGTON — Taxpayers can get the most out of various tax benefits and get useful tips on preparing their 2016 federal income tax returns by consulting a free, comprehensive tax guide available on IRS.gov.
Publication 17, Your Federal Income Tax, features 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 Earned Income Tax Credit for low- and moderate-income workers.
Publication 17 also features a rundown on tax changes for 2016. These changes include one-on-one service at local IRS offices by appointment, Individual Taxpayer Identification Number (ITIN) renewal, revised tax rates and limits on various tax benefits for some taxpayers. This 293-page guide also provides thousands of interactive links to help taxpayers quickly get answers to their questions.
The IRS has published Publication 17 annually since the 1940s. It has been available on the IRS web site since 1996. As in prior years, this publication is 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.
Besides Publication 17, IRS.gov offers many other helpful resources for taxpayers. Tax Year 2016 and prior year tax forms and publications are available on IRS.gov.
Taxpayers can also download Publication 17 and other tax publications on mobile devices as an eBook at no charge. Visit Tax Publication & Instruction eBooks for a listing of all eBook publications.
This is the fourth in a series of 10 tips called the Tax Time Guide. The tips are designed to help taxpayers navigate common tax issues as this year’s April 18 filing deadline approaches. 
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IR-2017-91, April 28, 2017
WASHINGTON — The Internal Revenue Service today announced it is accepting nominations for the Internal Revenue Service Advisory Council (IRSAC). Applications will be accepted April 27 – June 16, 2017.
The IRSAC provides an organized public forum for IRS officials and representatives of the public to discuss relevant federal tax administration issues. IRSAC members submit a report to the Commissioner of the Internal Revenue annually at a public meeting.
IRSAC members are appointed to three-year terms by the Commissioner. Nominations are currently being accepted for approximately nine appointments that will begin in January 2018.
Nominations of qualified individuals may come from individuals or organizations. IRSAC members are drawn from substantially diverse backgrounds. Membership is balanced to include representation from the tax professional community, including but not limited to tax attorneys, certified public accountants, enrolled agents, academia and the business community. 
Applications should document the proposed member’s qualifications, including:
Knowledge of Treasury Circular 230 regulations
Ability to apply tax law knowledge in the resolution of complex tax issues
Digital industry experience including online services for tax professionals
Experience working with software developers on tax-related applications, financial applications, software development and user experience design, and
Dealings with a particular segment of the tax community that the applicant wishes to represent on the Council
Applicants must be in good standing regarding their own tax obligations and demonstrate high professional and ethical standards. All applicants must complete and submit an application, a tax check waiver form and a resume. For those applicants deemed “Best Qualified,” FBI checks using fingerprints will also be required.
More information, including the application form, is available on the IRS Web site. Questions about the application process can be emailed to publicliaison@irs.gov.
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IR-2017-90, April 28, 2017
WASHINGTON — In recognition of National Small Business Week – April 30 to May 6 – the Internal Revenue Service is highlighting products to help small business owners and self-employed individuals understand and meet their tax obligations. Some products focus on an emerging area of business activity – the sharing economy – also referred to as the on-demand, gig or access economy.
People involved in the sharing economy engage in activities such as renting a spare bedroom, providing car rides or offering a number of other goods or services. Because there are tax implications for companies providing the services and individuals performing the services, the IRS has created the following special products to help these businesses and workers understand their tax responsibilities:
Sharing Economy Tax Center, a webpage to help people quickly find answers to tax questions, as well as tips and forms for the sharing economy.
	 
Your Taxes in a Sharing Economy, a YouTube video on tax issues affecting those working in the sharing economy.
Other Small Business Products
The IRS provides an overview of other products in a newly created YouTube video. Some featured and popular products for small business owners and self-employed individuals are:
Small Business and Self-Employed Tax Center – an online resource featuring links to a variety of useful tools, including Small Business Taxes: The Virtual Workshop, a downloadable tax calendar and common forms with instructions. The Center provides help on everything from how to get an Employer Identification Number online to information and tips about IRS audits.
Self-Employed Individuals Tax Center – a resource for sole proprietors and others who are in business for themselves. This site has many useful tips and references to tax rules a self-employed person may need to know.
	 
IRS YouTube video channel  – with videos for small businesses.
	 
IRS video portal – video and audio presentations on a variety of topics of interest to small businesses.
	 
Online Learning and Educational Products – a page with tools to help taxpayers learn about taxes on their own time and at their own pace. For example, the IRS Tax Calendar for Businesses and Self-Employed has important tax dates for businesses. Download the Calendar Connector tool to get the dates even when offline.
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IR-2017-89, April 25, 2017
WASHINGTON — The Internal Revenue Service today announced that the agency has received 135.6 million returns this year following a late surge of filings last week.
During the week ending April 21, the IRS received more than 17 million tax returns. The vast majority, 13.6 million returns, were filed through IRS e-file. 
Looking at the entire tax filing season, the IRS has received 135.6 million tax returns through April 21. With the influx of returns last week, the number of filings is now close to the number of returns from last year’s filing season.
With the mid-April filings, the number of refunds issued this year swelled to 97 million worth $268.3 billion. The average refund was $2,763, up slightly from last year’s average of $2,711.
Taxpayers have filed 11.6 million extension forms this filing season, up 0.9 percent compared to the same time last year. The vast majority of extensions were e-filed, 9.7 million, an increase of 11 percent from the same time last year.
An extension form filed by the deadline allows a taxpayer to hold off on filing the actual tax return for six months, although any tax due must have been paid by the April 18 deadline to avoid interest and penalties.

2017 FILING SEASON STATISTICS


Cumulative statistics comparing 04/22/2016 and 04/21/2017

Individual Income Tax Returns:

2016


2017


% Change

Total Returns Received

136,528,000


135,638,000


-0.7

Total Returns Processed

129,456,000


128,789,000


-0.5

 

 


 


 

E-filing Receipts:

 


 


 

TOTAL           

122,546,000


122,164,000


-0.3

Tax Professionals

70,864,000


70,401,000


-0.7

Self-prepared

51,682,000


51,763,000


0.2

 

 


 


 

Web Usage:

 


 


 

Visits to IRS.gov

325,525,568


312,255,666


-4.1

 

 


 


 

Total Refunds:

 


 


 

Number

97,079,000


97,104,000


0.0

Amount

$263.197

Billion

$268.296

Billion

1.9

Average refund

$2,711


$2,763


1.9


 

Direct Deposit Refunds:

 


 


 

Number

81,221,000


81,646,000


0.5

Amount

$234.269

Billion

$239.410

Billion

2.2

Average refund

$2,884


$2,932


1.7

 
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IR 2017-87, April 19, 2017
WASHINGTON — The Internal Revenue Service is requesting membership nominations for the Information Reporting Program Advisory Committee (IRPAC), a federal advisory committee that provides recommendations to the IRS on various tax administration issues.
Members are appointed to three-year terms, but terms are staggered so that approximately one-third of the committee membership changes each year. Nominations are currently being accepted for up to seven appointments that will begin in January 2018.
The deadline for submitting applications is May 21, 2017.
IRPAC members are drawn from diverse backgrounds. Members represent the taxpaying public, tax professional community, small and large businesses, colleges and universities, state tax administrations, banks, insurance companies, foreign financial institutions, and the software and payroll industries.
IRPAC presents a report to the IRS Commissioner at a public meeting each fall that includes recommendations to improve the information reporting program.
Anyone interested in becoming a member of IRPAC may self-nominate or be nominated by a professional organization. All nominees must complete an application.
More information including the application formPDF is available on IRS.gov. Questions about the nomination process may be sent to publicliaison@irs.gov.
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IRS YouTube Videos:
Tax Scams: English | Spanish | ASL (obsolete)
Security Summit Identity Theft Tips Overview: English (obsolete)
Private Collection of Overdue Taxes: English  | Spanish 
IR-2017-86, April 19, 2017
WASHINGTON — The Internal Revenue Service has created a special new page on IRS.gov to help taxpayers determine if a person visiting their home or place of business claiming to be from the IRS is legitimate or an imposter.
With continuing phone scams and in-person scams taking place across the country, the IRS reminds taxpayers that IRS employees do make official, sometimes unannounced, visits to taxpayers as part of their routine casework. Taxpayers should keep in mind the reasons these visits occur and understand how to verify if it is the IRS knocking at their door.
Visits typically fall into three categories:
IRS revenue officers will sometimes make unannounced visits to a taxpayer’s home or place of business to discuss taxes owed or tax returns due. Revenue officers are IRS civil enforcement employees whose role involves education, investigation, and when necessary, appropriate enforcement.
	 
IRS revenue agents will sometimes visit a taxpayer who is being audited. That taxpayer would have first been notified by mail about the audit and set an agreed-upon appointment time with the revenue agent. Also, after mailing an initial appointment letter to a taxpayer, an auditor may call to confirm and discuss items pertaining to the scheduled audit appointment.
	 
IRS criminal investigators may visit a taxpayer’s home or place of business unannounced while conducting an investigation. However, these are federal law enforcement agents, and they will not demand any sort of payment. Criminal investigators also carry law enforcement credentials, including a badge.
For more information, visit How to know it’s really the IRS calling or knocking on your door on IRS.gov.
The IRS reminds people who owe taxes – or think they do – to stay alert to scams that use the IRS as a lure. Tax scams can happen any time of year, not just at tax time. For more information, visit Tax Scams and Consumer Alerts on IRS.gov.
Taxpayers have a set of fundamental rights they should be aware of when dealing with the IRS. These are your Taxpayer Bill of Rights. Explore these rights and the agency’s obligations to protect them on IRS.gov.
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IR-2017-79, April 11, 2017
WASHINGTON — As the tax filing season deadline approaches, the Internal Revenue Service is reminding taxpayers to select who will prepare their 2016 federal tax return carefully.
With the filing deadline just a week away, appointments with some tax professionals may be limited. A reputable preparer will ask to see a taxpayer’s records and receipts and can help file an extension to give the taxpayer time to collect any missing documents. The IRS urges taxpayers to avoid fly-by-night preparers who may not be available after April 18 and suggests checking the return preparer’s qualifications and history.  
The IRS Choosing a Tax Professional page has information about tax preparer credentials and qualifications. The IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications can help taxpayers identify local preparers by type of credential or qualification.
All paid tax preparers must have a Preparer Tax Identification Number. They must sign the return and include their PTIN. Ask about fees before providing personal financial records and receipts. Review the return and ask questions before signing it. 
Free Tax Preparation
Each year, millions of tax returns are prepared for free by taxpayers using IRS Free File or by volunteers at community-based sites l staffed by IRS-trained volunteers that are located across the country.
IRS Free File lets taxpayers who earned less than $64,000 prepare and e-file a return for free using name-brand software. Go to IRS.gov and click on the ‘Filing’ tab for options. Free File software walks users through the tax preparation process and helps identify those tax changes that may affect their return. Those earning more than $64,000 can use Free File Fillable Forms, electronic versions of IRS paper forms.
IRS trained and certified volunteers at thousands of Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA and TCE) sites nationwide offer free tax preparation and e-filing. VITA offers free tax return preparation to taxpayers who earn $54,000 or less. The TCE program is mainly for people age 60 or older and focuses on tax issues unique to seniors. AARP participates in the TCE program and helps taxpayers with low- to moderate incomes.
To find the closest VITA site, visit IRS.gov and search the word “VITA.” Or download the IRS2Go app on a smart phone. Site information is also available by calling the IRS at 800-906-9887.
To locate the nearest AARP Tax-Aide site, visit aarp.org, or call 888-227-7669.
There are also VITA and TCE sites that provide bilingual help.
Taxpayers who can’t file by the deadline should request an extension by using Free File on IRS.gov. In a matter of minutes, anyone can e-file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, and get a six-month extension. Requesting an extension to file does not extend the time to pay.
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IR-2017-76, April 6, 2017
WASHINGTON — To help meet the high demand to its toll-free call center that typically comes as thetax deadline nears, the Internal Revenue Service is extending its customer service hours.
The first two weeks of April are typically some of the busiest times of the year for IRS telephone assistors, as they field thousands of calls per hour. The IRS reminds taxpayers that most questions can be answered online by using the numerous tools available at IRS.gov.
The IRS toll-free telephone lines will be available Saturday, April 8, from 9 a.m. to 5 p.m. (callers’ local time) and Saturday, April 15, from 9 a.m. to 5 p.m. (callers’ local time). The toll-free line is 800-829-1040.
Please remember that all IRS Taxpayer Assistance Centers now require an appointment for most services. Instead of going directly to a local IRS office with a tax issue, taxpayers should call 844-545-5640 to reach an IRS representative, who is trained to either help them resolve it or schedule an appointment to get them the help they need.
The tax deadline of Tuesday, April 18, is later this year due to several factors. The usual April 15 deadline falls on Saturday this year, which would give taxpayers until the following Monday to file. However, Emancipation Day, a holiday in the District of Columbia, is observed on Monday, April 17, giving taxpayers nationwide an additional day to file. By law, District of Columbia holidays impact tax deadlines for everyone in the same way federal holidays do. Taxpayers requesting an automatic six-month extension will have until Monday, Oct. 16, 2017, to file.
Online Resources
Finding Adjusted Gross Income (AGI) – If taxpayers changed tax preparation software this year, they may be asked for their adjusted gross income to help verify their identity. Taxpayers must use the procedures outlined on IRS.gov for getting their AGI. Phone assistors cannot provide taxpayers with their AGI.
“Where’s My Refund?” – The “Where’s My Refund?” tool has the most up-to-date information on refunds. Toll-free assistors do not have any more updated information than what’s available on the tool.
Get Transcript – Taxpayers can view a tax transcript, a summary of their tax return, online or order it by mail. Taxpayers may need this for non-tax reasons, such as student or mortgage loan income verification. Taxpayers may also request a transcript to obtain Adjusted Gross Income information.
Keyword Search –Taxpayers can use the IRS website’s search tool to track down a topic and get the answer to a question 24 hours a day, seven days a week. Or, try the Interactive Tax Assistant, an excellent resource to get answers to commonly-asked questions.
The IRS also encourages taxpayers to visit the Let Us Help You page as well as Let Us Help You pages on IRS.gov for quick answers and faster service.   
More resources are available on IRS.gov.
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Refund: Claim It or Lose It   English | Spanish | ASL (Obsolete)
IR-2017-72, April 3, 2017
WASHINGTON — The Internal Revenue Service reminded taxpayers today that unclaimed federal income tax refunds totaling more than $1 billion may be waiting for an estimated 1 million taxpayers who did not file a 2013 federal income tax return. But time is running out. To claim this money, taxpayers must file a 2013 federal tax return by April 18, 2017.
The law provides most taxpayers with a three-year window of opportunity for claiming a refund. If they do not file a return within three years, the money becomes the property of the U.S. Treasury. The law requires them to properly address mail and postmark the tax return by April 18.
Some people, such as students and part-time workers, may not have filed because they had too little income to require them to file a tax return. They may have a refund waiting if they had taxes withheld from their wages or made quarterly estimated tax payments. Some taxpayers could also qualify for certain tax credits, such as the Earned Income Tax Credit (EITC), but they need to file a tax return to claim the credit.
Low- and moderate-income workers whose incomes fall below certain limits often qualify for the EITC, which for 2013 was worth as much as $6,044. The income limits for 2013 were:
$46,227 ($51,567 if married filing jointly) for those with three or more qualifying children;
$43,038 ($48,378 if married filing jointly) for people with two qualifying children;
$37,870 ($43,210 if married filing jointly) for those with one qualifying child, and;
$14,340 ($19,680 if married filing jointly) for people without qualifying children.
There is no penalty for filing a late return for those receiving refunds. The IRS estimates that half the potential unclaimed refunds are worth more than $763.
The IRS may hold 2013 refunds if taxpayers have not filed tax returns for 2014 and 2015. The U.S. Treasury will apply the refund to any federal or state tax owed. Refunds may also be held to offset unpaid child support or past due federal debts such as student loans.
Current and prior year tax forms and instructions are available on IRS.gov.
Taxpayers who are missing Forms W-2, 1098, 1099 or 5498 for tax years 2013, 2014 or 2015 should request copies from their employer, bank or other payer. Taxpayers who are unable to get missing forms from their employer or other payer should go to IRS.gov and use the “Get Transcript Online” tool to obtain a Wage and Income transcript.
See state-by-state estimates of individuals who may be due 2013 tax refunds and learn more about unclaimed refunds at IRS.gov.
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IR-2017-101, May 30, 2017
WASHINGTON — The Internal Revenue Service today announced that the Spring 2017 Statistics of Income Bulletin is now available on IRS.gov. The Statistics of Income (SOI) Division produces the online Bulletin quarterly, providing the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue includes articles on the following topics:
Individual Income Tax Returns, Preliminary Data, Tax Year 2015: For tax year 2015, taxpayers filed almost 151 million U.S. individual income tax returns, slightly more than were filed for the prior tax year. In tax year 2015, adjusted gross income rose 5 percent compared to the prior year, representing increases in salaries and wages, partnership income and distributions from retirement plans, among other income items.
Individual Income Tax Shares, Tax Year 2014 provides details from income tax returns filed for tax year 2014. The average adjusted gross income (AGI) reported on these returns was $69,565, up 6.5 percent from the previous year. Total AGI increased 7.5 percent to $9.71 trillion.
SOI Bulletin articles are available for download at IRS.gov/taxstats.
Related Items:
SOI Bulletin: Spring 2017
Historical Tables and Appendix
Tax Statistics