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IRS YouTube Video:IRS2Go 4.0: English 
IR-2014-40, March 31, 2014
WASHINGTON — The Internal Revenue Service today announced that more than 2.3 million users have downloaded or updated IRS’s smartphone application IRS2Go 4.0 so far this year. The app’s latest version was launched earlier this year for the 2014 filing season.  
Since its inception in 2011, the total number of downloads, including updates, of its IRS2Go smartphone application has surpassed 5.5 million across both Apple and Android devices.
 “IRS2Go’s updated features make it easier than ever for people to check on their refunds and get important tax information,” said IRS Commissioner John Koskinen. “The surge in downloads reflects our interest in providing our nation’s taxpayers with these types of tools to provide helpful, up-to-date tax return information.”   
Over half of all visitors to the Where’s My Refund page on IRS.gov were mobile users. Additionally, IRS2Go accounted for 22 percent of the total Where’s My Refund tool requests in February. 
IRS2Go 4.0 is available in both English and Spanish and provides features to help taxpayers check on the status of their tax refunds, obtain tax records, find free tax preparation providers and stay connected with the IRS through social media channels such as YouTube and Twitter.
iPhone and iTouch users can update or download the free IRS2Go application by visiting the iTunes App Store. Android users can visit Google Play to download the free IRS2Go app.
For more information on IRS2Go, products and services through social media channels and other media products, visit www.IRS.gov.
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Español
IR-2014-39, March 28, 2014
WASHINGTON —The Internal Revenue Service today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number. 
‪The fake emails may include the following message: “Your reported 2013 income is flagged for review due to a document processing error. Your case has been forwarded to the Taxpayer Advocate Service for resolution assistance. To avoid delays processing your 2013 filing contact the Taxpayer Advocate Service for resolution assistance.” 
‪Recipients are directed to click on links that supposedly provide information about the "advocate" assigned to their case or that let them "review reported income." The links lead to web pages that solicit personal information. 
‪Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS's Report Phishing web page.
The Taxpayer Advocate Service is a legitimate IRS organization that helps taxpayers resolve federal tax issues that have not been resolved through the normal IRS channels. The IRS, including TAS, does not initiate contact with taxpayers by email, texting or any social media. 
‪For more on scams to guard against see the "Dirty Dozen" list on IRS.gov.
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IR-2014-38, March 27, 2014
WASHINGTON — The Internal Revenue Service today reminded taxpayers who turned 70½ during 2013 that in most cases they must start receiving required minimum distributions (RMDs) from Individual Retirement Accounts (IRAs) and workplace retirement plans by Tuesday, April 1, 2014.
The April 1 deadline applies to owners of traditional IRAs but not Roth IRAs. Normally, it also applies to participants in various workplace retirement plans, including 401(k), 403(b) and 457 plans.
The April 1 deadline only applies to the required distribution for the first year. For all subsequent years, the RMD must be made by Dec. 31. So, for example, a taxpayer who turned 70½ in 2013 and receives the first required payment on April 1, 2014 must still receive the second RMD by Dec. 31, 2014. 
Affected taxpayers who turned 70½ during 2013 must figure the RMD for the first year using their life expectancy on Dec. 31, 2013 and their account balance on Dec. 31, 2012. The trustee reports the year-end account value to the IRA owner on Form 5498PDF in Box 5. Worksheets and life expectancy tables for making this computation can be found in the Publication 590.
Most taxpayers use Table II, applies to a taxpayer married to a spouse who is more than 10 years younger and is the taxpayer’s only beneficiary.
Though the April 1 deadline is mandatory for all owners of traditional IRAs and most participants in workplace retirement plans, some people with workplace plans can wait longer to receive their RMD. Usually, employees who are still working can, if their plan allows, wait until April 1 of the year after they retire to start receiving these distributions. See Publication 575. Employees of public schools and certain tax-exempt organizations with 403(b) plan accruals before 1987 should check with their employer, plan administrator or provider to see how to treat these accruals.
The IRS encourages taxpayers to begin planning now for any distributions required during 2014. An IRA trustee must either report the amount of the RMD to the IRA owner or offer to calculate it for the owner. Often, the trustee shows the RMD amount in Box 12b on Form 5498. For a 2014 RMD, this amount would be on the 2013 Form 5498 that is normally issued in January 2014.
More information on RMDs, including answers to frequently asked questions, can be found on IRS.gov.
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IR-2014-37, March 27, 2014
WASHINGTON —  For 57 million Americans, the refund check is no longer in the mail; it’s already in the bank.
So far this year, the Internal Revenue Service has issued direct-deposit refunds valued at more than $170 billion, as a growing number of taxpayers are choosing the speed and convenience of direct deposit, rather than receiving a paper check. So far this year, almost 85 percent of all refunds have been directly deposited into taxpayers’ bank accounts.
Taxpayers can have their refunds directly deposited when they e-file or by including their account information on their paper tax return..
Banks, mutual funds, brokerage firms and credit unions are all eligible to receive direct deposits. Before making this choice, however, taxpayers should make sure the financial institution accepts direct deposits for the type of account chosen.
Taxpayers also have the option and flexibility of splitting refund deposits among two or three different accounts or financial institutions. For instance, a refund could be split between a savings account, a checking account or an Individual Retirement Arrangement (IRA). Taxpayers can split their refunds when they e-file or by filing Form 8888, Direct Deposit of Refund to More Than One AccountPDF.
A taxpayer's refund should only be deposited directly into accounts that are in the taxpayer's own name; the taxpayer's spouse's name or both if it's a joint account.
Those who choose direct deposit get their refunds at least a week sooner, and direct deposit eliminates the chance of a lost, stolen or undeliverable refund.
[The filing season statistics table follows.]
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2014 FILING SEASON STATISTICS


Cumulative statistics comparing 3/22/13 and 3/21/14

Individual Income Tax Returns:

2013


2014


% Change

Total Receipts

82,413,000


82,852,000


0.5

Total Processed

77,102,000


81,149,000


5.2

 

 


 


 

E-filing Receipts:

 


 


 

TOTAL           

74,420,000


75,610,000


1.6

Tax Professionals

44,524,000


43,953,000


-1.3

Self-prepared

29,896,000


31,657,000


5.9

 

 


 


 

Web Usage:

 


 


 

Visits to IRS.gov

234,237,695


209,074,699


-10.7

 

 


 


 

Total Refunds:

 


 


 

Number

66,429,000


67,383,000


1.4

Amount

$187.788

Billion

$193.543

Billion

3.1

Average refund

$2,827


$2,872


1.6

 

 


 


 

Direct Deposit Refunds:

 


 


 

Number

56,985,000


57,101,000


0.2

Amount

$170.127

Billion

$170.187

Billion

0.04

Average refund

$2,985


$2,980


-0.2
Please see IR-2018-71, March 23, 2018, IRS reminds taxpayers to report virtual currency transactions for updated information.
IR-2014-36, March. 25, 2014
WASHINGTON — The Internal Revenue Service today issued a notice providing answers to frequently asked questions (FAQs) on virtual currency, such as bitcoin. These FAQs provide basic information on the U.S. federal tax implications of transactions in, or transactions that use, virtual currency.
In some environments, virtual currency operates like “real” currency -- i.e., the coin and paper money of the United States or of any other country that is designated as legal tender, circulates, and is customarily used and accepted as a medium of exchange in the country of issuance — but it does not have legal tender status in any jurisdiction.
The notice provides that virtual currency is treated as property for U.S. federal tax purposes.  General tax principles that apply to property transactions apply to transactions using virtual currency.  Among other things, this means that:
Wages paid to employees using virtual currency are taxable to the employee, must be reported by an employer on a Form W-2, and are subject to federal income tax withholding and payroll taxes.
Payments using virtual currency made to independent contractors and other service providers are taxable and self-employment tax rules generally apply.  Normally, payers must issue Form 1099.
The character of gain or loss from the sale or exchange of virtual currency depends on whether the virtual currency is a capital asset in the hands of the taxpayer.
A payment made using virtual currency is subject to information reporting to the same extent as any other payment made in property. 
Further details, including a set of 16 questions and answers, are in Notice 2014-21PDF, posted today on IRS.gov.
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IR-2014-35, March 25, 2014  
WASHINGTON — The Internal Revenue Service today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.
The extension means that eligible individuals and businesses will now have until Oct. 15 to decide whether to claim these losses on either their 2012 or 2013 returns. Without this extension, these taxpayers would have had to make this choice by the original due date for the 2013 return, usually April 15.
Depending upon various income factors, claiming losses on a 2012 return versus a 2013 return could result in greater tax savings for some taxpayers. The extra time is available, regardless of whether a taxpayer requests a tax-filing extension for either year.
Eligible taxpayers are those who suffered uninsured or unreimbursed losses resulting from severe storms, flooding, landslides and mudslides in the 20 federally-designated disaster area counties from Sept. 11 to Sept. 30, 2013. The disaster area counties are Adams, Arapahoe, Boulder, Broomfield, Clear Creek, Crowley, Denver, El Paso, Fremont, Gilpin, Jefferson, Lake, Larimer, Lincoln, Logan, Morgan, Pueblo, Sedgwick, Washington and Weld.
Though taxpayers who miss the new Oct. 15 cut-off will lose the option of claiming their losses for 2012, they will still be able to claim them on an original or amended 2013 return. Further details are in Notice 2014-20PDF, posted today on IRS.gov and also scheduled to be in Internal Revenue Bulletin 2014-15, dated April 7, 2014.
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IR-2014-34, March 21, 2014
WASHINGTON — The Internal Revenue Service today released the 2013 IRS Data Book, a snapshot of agency activities for the fiscal year.
The report describes activities conducted by the IRS from Oct. 1, 2012, to Sept. 30, 2013, and includes information about returns filed, taxes collected, enforcement, taxpayer assistance and the IRS budget and workforce, among others.
During fiscal year 2013, the IRS collected almost $2.9 trillion in federal revenue and processed 240 million returns, of which 151 million were filed electronically. Out of the 146 million individual income tax returns filed, almost 83 percent were e-filed. More than 118 million individual income tax return filers received a tax refund, which totaled almost $312.8 billion. On average, the IRS spent 41 cents to collect $100 in tax revenue during the fiscal year, matching low-cost results for 2008 and 2001.
The IRS examined just under one percent of all tax returns filed and about one percent of all individual income tax returns during fiscal year 2013. Of the 1.4 million individual tax returns examined, over 39,000 resulted in additional refunds. The IRS provided taxpayer assistance through 456 million visits to IRS.gov and assisted almost 91 million taxpayers through its toll-free telephone helpline or at walk-in sites.
An electronic version of the 2013 Data Book can be found on the Tax Stats page of IRS.gov.
Printed copies of the IRS Data Book, Publication 55B, will be available by mid-April 2014 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-2014-32, March 20, 2014
WASHINGTON — With the tax deadline getting closer, the IRS has received more than half of all the returns it expects to receive during 2014, the agency announced today. The IRS received more than 75 million individual tax returns as of March 14 and projects that it will receive about 149 million individual income tax returns by the end of the year.
Millions of individual tax filers have business income either as sole proprietors or as sub contractors. Many individual filers also have unreimbursed business expenses. The IRS recently issued Publication 535, Business ExpensesPDF, which provides valuable information for these filers. The publication contains useful hints for Tax Year 2013, for which many taxpayers are still completing returns and for Tax Year 2014, for which taxpayers are tracking expenses and making financial decisions.
For Tax Year 2013
 
Optional safe harbor method to determine the business use of a home deduction, also known as the simplified option for claiming the home office deduction. Beginning in 2013, taxpayers can use the optional safe harbor method to determine the deduction for the business use of a home. Standard mileage rate. Beginning in 2013, the standard mileage rate for the cost of operating a car, van, pickup, or panel truck for each mile of business use is 56.5 cents per mile.
Additional Medicare Tax. Beginning in 2013, a 0.9% Additional Medicare Tax  applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than:
$125,000 if married filing separately,
$250,000 if married filing jointly, or
$200,000 if single, head of household, or qualifying widow(er) with dependent child.
Medicare wages and self-employment income are combined to determine if a taxpayer’s income exceeds the threshold. RRTA compensation should be separately compared to the threshold. 
For Tax Year 2014
 
Standard mileage rate. Beginning in 2014, the standard mileage rate for the cost of operating a car, van, pickup, or panel truck for each mile of business use is 56 cents per mile.
  [The filing season statistics table follows.]
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2014 FILING SEASON STATISTICS


Cumulative statistics comparing 3/15/13 and 3/14/14

Individual Income Tax Returns:

2013


2014


% Change

Total Receipts

74,882,000


75,100,000


0.3

Total Processed

69,153,000


73,157,000


5.8

 

 


 


 

E-filing Receipts:

 


 


 

TOTAL           

68,029,000


68,966,000


1.4

Tax Professionals

40,117,000


39,413,000


-1.8

Self-prepared

27,912,000


29,553,000


5.9

 

 


 


 

Web Usage:

 


 


 

Visits to IRS.gov

218,469,657


195,637,190


-10.4

 

 


 


 

Total Refunds:

 


 


 

Number

60,243,000


61,645,000


2.3

Amount

$172.494

Billion

$179.793

Billion

4.2

Average refund

$2,863


$2,917


1.9

 

 


 


 

Direct Deposit Refunds:

 


 


 

Number

52,414,000


52,770,000


0.7

Amount

$157.786

Billion

$158.983

Billion

0.8

Average refund

$3,010


$3,013


0.08
IR-2014-31, March 19, 2014
WASHINGTON — The Internal Revenue Service today announced its Office of Professional Responsibility (OPR) has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.
Under the settlement agreement, the appraisers admitted to violating relevant sections of Circular 230 related to due diligence and submitting accurate documents to the government.
The appraisers agreed to a five-year suspension of valuing facade easements and undertaking any appraisal services that could subject them to penalties under the Internal Revenue Code. The appraisers also agreed to abide by all applicable provisions of Circular 230.
“Appraisers need to understand that they are subject to Circular 230, and must exercise due diligence in the preparation of documents relating to federal tax matters,” said Karen L. Hawkins, Director of OPR. “Taxpayers expect advice rendered with competence and diligence that goes beyond the mere mechanical application of a rule of thumb based on conjecture and unsupported conclusions.”
Failure to comply with terms of the settlement would result in the appraiser’s disqualification, which would include a ban from presenting any evidence or testimony in administrative proceedings before the Department of the Treasury, and renders any appraisal given after disqualification without probative effect.
The appraisers prepared reports valuing facade easements donated over several tax years. On behalf of each donating taxpayer, an appraiser completed Part III, Declaration of Appraiser, of Form 8283, Noncash Charitable Contributions, certifying that the appraiser did not fraudulently or falsely overstate the value of such facade easement. In valuing the facade easements, the appraisers applied a flat percentage diminution, generally 15 percent, to the fair market values of the underlying properties prior to the easement’s donation.
Specifically, the appraisers admitted violating Circular 230, Section 10.22(a)(1), for failing to exercise due diligence in the preparation of documents relating to IRS matters, and Section 10.22(a)(2) for failing to determine the correctness of written representations made to the Department of the Treasury.
OPR’s settlement agreement with the appraisers includes a disclosure authorization that allows this press release.
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Interest Rates Remain the Same for the Second Quarter of 2014
IR-2014-29, March 14, 2014  
 
WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning April 1, 2014.  The rates will be: 
three (3) percent for overpayments [two (2) percent in the case of a corporation];
three (3) percent for underpayments;
five (5) percent for large corporate underpayments; and
one-half (0.5) percent for the portion of a corporate overpayment exceeding $10,000.
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 2014 to take effect February 1, 2014, based on daily compounding.
Revenue Ruling 2014-11PDF providing the rates of interest will appear in Internal Revenue Bulletin 2014-14, dated March 31, 2014.
 
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IR-2014-28, March 13, 2014
WASHINGTON — More than 27 million taxpayers have filed their tax returns from home computers so far this year, an increase of almost 6 percent compared to last year.
These 27 million taxpayers used a variety of software products to prepare and e-file their own returns. However, the IRS reminds people that they can prepare and e-file their federal tax returns online for free through Free File at IRS.gov. Free File has an option for almost everyone, either through brand-name software or online fillable forms.
The Free File program is a public-private partnership between the IRS and the Free File Alliance, LLC. The Alliance is a consortium of 14 leading tax software providers who make their products available exclusively at IRS.gov. All Free File members meet security requirements and use the latest in encryption technology to protect taxpayer information.
Seventy percent of taxpayers are eligible for easy-to-use Free File software because their income was $58,000 or less in 2013. People who made more than $58,000 and who are comfortable preparing their own returns can use Free File Fillable Forms, the electronic version of IRS paper forms.
Each Free File software provider sets its own criteria for eligibility, generally based on income, age, state residency or military service. However, taxpayers can quickly find a match by using the “help me find Free File software” tool. Or, taxpayers can review all providers and their offers. Some software providers also offer state tax software and display on their landing pages whether it is free or if there is a fee.   
Free File Fillable Forms is more basic, similar to completing a paper Form 1040. The program performs some math calculations and provides links to some IRS publications. It also can be filed electronically for free. However, it does not support any state tax returns.
The total number of individual income tax returns e-filed so far this year is 62.2 million. E-file includes both returns filed from home computers and returns e-filed by professional tax return preparers.  [The filing season statistics table follows.]
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2014 FILING SEASON STATISTICS


Cumulative statistics comparing 3/08/13 and 3/07/14


Individual Income Tax Returns:


2013


2014


% Change


Total Receipts


67,143,000


67,183,000


0.1


Total Processed


60,944,000


65,662,000


 7.7


 


 


 


 


E-filing Receipts:


 


 


 


TOTAL           


61,488,000


62,213,000


1.2


Tax Professionals


35,585,000


34,816,000


-2.2


Self-prepared


25,903,000


27,397,000


5.8


 


 


 


 


Web Usage:


 


 


 


Visits to IRS.gov


197,651,780


181,196,235


-8.3


 


 


 


 


Total Refunds:


 


 


 


Number


53,447,000


55,434,000


3.7


Amount


$154.696


Billion


$164.586


Billion


6.4


Average refund


$2,894


$2,969


2.6


 


 


 


 


Direct Deposit Refunds:


 


 


 


Number


47,177,000


47,976,000


1.7


Amount


$142.861


Billion


$146.305


Billion


2.4


Average refund


$3,028


$3,050


0.7
IR-2014-25 March 7, 2014
WASHINGTON — The Internal Revenue Service is opening the nomination and application process for membership on the Electronic Tax Administration Advisory Committee (ETAAC). The deadline for submitting applications is April 21, 2014.
ETAAC was established as required by the Internal Revenue Service Restructuring and Reform Act of 1998. The purpose of the ETAAC is to provide continued input into the development and implementation of the agency’s strategy for electronic tax administration as well as to provide an organized public forum for the discussion of issues in electronic tax administration.
Nominations of qualified individuals may be made by letter and received from individuals or professional associations. Applicants should complete the ETAAC applicationPDF including a short statement of interest and a resume. Be sure to describe and document your qualifications, past and current affiliations, and dealings in electronic tax administration. A notice published in the Federal Register contains more details about the ETAAC and the application process.
Members are approved by Treasury to serve three-year terms, beginning in the fall of 2014. Members must pass an IRS tax compliance check and Federal Bureau of Investigation (FBI) background investigation and may not be federally registered lobbyists.
Questions about the application process can be sent to etaac@irs.gov.
 
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IRS YouTube Video:
Simplified Home Office Deduction: English / Spanish / ASL
IR-2014-24, March 7, 2014
WASHINGTON — The Internal Revenue Service today reminded people with home-based businesses that this year for the first time they can choose a new simplified option for claiming the deduction for business use of a home.
In tax year 2011, the most recent year for which figures are available, some 3.3 million taxpayers claimed deductions for business use of a home (commonly referred to as the home office deduction) totaling nearly $10 billion.
The new optional deduction, capped at $1,500 per year based on $5 a square foot for up to 300 square feet, will reduce the paperwork and recordkeeping burden on small businesses by an estimated 1.6 million hours annually.
The new option is available starting with the 2013 return taxpayers are filing now.  Normally, home-based businesses are required to fill out a 43-line form (Form 8829) often with complex calculations of allocated expenses, depreciation and carryovers of unused deductions.  Instead, taxpayers claiming the optional deduction need only complete a short worksheet in the tax instructions and enter the result on their return. Self-employed individuals claim the home office deduction on Schedule C Line 30, farmers claim it on Schedule F  Line 32 and eligible employees claim it on Schedule A Line 21. 
Though homeowners using the new option cannot depreciate the portion of their home used in a trade or business, they can claim allowable mortgage interest, real estate taxes and casualty losses on the home as itemized deductions on Schedule A. These deductions need not be allocated between personal and business use, as is required under the regular method.
Business expenses unrelated to the home, such as advertising, supplies and wages paid to employees, are still fully deductible.
Long-standing restrictions on the home office deduction, such as the requirement that a home office be used regularly and exclusively for business and the limit tied to the income derived from the particular business, still apply under the new option.
Further details on the home office deduction and the new option can be found in Publication 587, posted on IRS.gov.
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IR-2014-23, March 6, 2014
WASHINGTON — By the end of February, more than 48 million tax refunds had been issued the IRS today announced – an increase of 5.6 percent compared to the same time last year. As of Feb. 28, the average refund this year is $3,034, up 3 percent compared to the average refund amount for the same time last year. Almost 88 percent of refunds to date have been directly deposited into the accounts of taxpayers, saving them time and a trip to the bank.
The number of returns filed electronically is up slightly from the same time last year however, the number of taxpayers filing from home computers is up 7.5 percent.
At the end of the fourth week of the filing season, the IRS had received almost 40 percent of the returns it expects to receive during 2014.
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2014 FILING SEASON STATISTICS


Cumulative statistics comparing 3/01/13 and 2/28/14


Individual Income Tax Returns:


2013


2014


% Change


Total Receipts


58,044,000


58,883,000


1.4


Total Processed


51,778,000


57,410,000


10.9


 


 


 


 


E-filing Receipts:


 


 


 


TOTAL           


53,612,000


54,942,000


2.5


Tax Professionals


30,466,000


30,053,000


-1.4


Self-prepared


23,146,000


24,889,000


7.5


 


 


 


 


Web Usage:


 


 


 


Visits to IRS.gov


180,140,998


165,204,642


-8.3


 


 


 


 


Total Refunds:


 


 


 


Number


45,862,000


48,429,000


5.6


Amount


$135.025


Billion


$146.918


Billion


8.8


Average refund


$2,944


$3,034


3.0


 


 


 


 


Direct Deposit Refunds:


 


 


 


Number


41,137,000


42,380,000


3.0


Amount


$126.032


Billion


$131.203


Billion


4.1


Average refund


$3,054


$3,096


1.1
IRS YouTube VideoTax Information About Same-Sex Marriage: English | Spanish | ASL (obsolete)
IR-2014-22, March 6, 2014
WASHINGTON — The Internal Revenue Service released a new YouTube video designed to provide useful tax tips to married same-sex couples.
The video is the latest addition to an online  library featuring short IRS instructional videos covering  more than 100 topics ranging from tips for victims of identity theft to taking advantage of the new simplified home office deduction. These videos have been viewed more than seven million times.
The new video, less than two minutes long, is available in English, Spanish and American Sign Language and can be accessed via IRS.gov. It joins an array of online products, including answers to frequently-asked questions, designed to help same-sex couples file their federal income tax returns.
Following last summer’s Supreme Court decision invalidating a key provision of the Defense of Marriage Act, the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, are now treated as married for federal tax purposes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.
Visit IRS.gov to access these and other helpful tax resources.
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IR-2014-21, March 5, 2014
WASHINGTON — The Internal Revenue Service’s Low Income Taxpayer Clinic (LITC) Program Office issued its second annual program report on how LITCs assist thousands of low income taxpayers nationwide with pro bono representation, education, and advocacy services.
The LITCs provide free or low-cost assistance to low income taxpayers who have a tax dispute with the IRS, such as an audit or collection matter, and conduct education and outreach to taxpayers who speak English as a second language (ESL).  LITCs also advocate for low income taxpayers and highlight the need to change administrative practices and procedures that cause their clients economic hardship. 
“The LITCs help taxpayers achieve favorable outcomes in cases, access benefits administered through the tax system, and resolve tax debts, levies, and liens.  During 2012, LITCs helped taxpayers secure more than $5.8 million in tax refunds and eliminate nearly $35.5 million in tax liabilities, penalties and interest,” said William P. Nelson, LITC Program Director.  The report provides an overview and history of the LITC Program, discusses the type of work the LITCs perform, and explains how their work helps ensure the fairness and integrity of the tax system. 
The LITC program has a three-prong mission to represent, educate, and advocate for taxpayers.  Included in the report are several stories that provide examples of how LITCs have helped taxpayers.  One taxpayer was facing a levy action that put her in danger of losing her home but the LITC was able to negotiate an offer in compromise to eliminate the debt and keep the taxpayer in her home.  LITCs employ staff but also rely on the contributions of volunteers.  In 2012, taxpayers benefited from over 59,000 volunteer hours provided by nearly 2,300 LITC volunteers.
The LITC program awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand, or maintain a low income taxpayer clinic.  The grant program is administered by the Office of the Taxpayer Advocate at the IRS, led by the National Taxpayer Advocate.  Although LITCs receive partial funding from the IRS, LITCs, their employees and volunteers operate independently from the IRS.  LITCs are generally operated by:
clinical programs at accredited law, business, or accounting schools;
legal aid or legal services organizations; and
other tax exempt organizations that serve low income individuals and families.
The Low Income Taxpayer Clinic Program Report is available at Publication 5066PDF.
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IR-2014-56, April 24, 2014
WASHINGTON — As of April 18, almost 46 million returns were e-filed from home computers, more than the total from home computers for all of 2013. The IRS has received more than 131 million returns, of which 88 percent were e-filed.
The IRS also projects that almost five million taxpayers will amend their returns by filing Form 1040X during 2014. Taxpayers who need to amend their returns should file this form only after filing the original return. Generally, for a credit or refund, taxpayers must file Form 1040X within three years, including extensions, after the date they filed their original return or within two years after the date they paid the tax, whichever is later. For most people, this means that returns for tax year 2011 or later can still be amended.   
This year, many same-sex couples may want to consider filing amended returns. A same sex couple, legally married in a state or foreign country that recognizes their marriage, is now considered married for tax purposes. This is true regardless of whether or not the couple lives in a jurisdiction that recognizes same-sex marriage.
For returns originally filed before Sept. 16, 2013, legally married same sex couples have the option of filing amended returns to change their filing status to married filing separately or married filing jointly. But they are not required to change their filing status on a prior return, even if they amend that return for another reason. In either case, their amended return must be consistent with the filing status they have chosen. Further details are available on IRS.gov.
As all amended returns must be filed on paper, allow up to 12 weeks for Form 1040X to be processed. Starting 3 weeks after filing their amended returns, taxpayers can use the “Where’s My Amended Tax Return?” tool on IRS.gov to check the status.
The filing season statistics table follows.

2014 FILING SEASON STATISTICS


Cumulative statistics comparing 4/19/13 and 4/18/14

Individual Income Tax Returns:

2013


2014


% Change

Total Receipts

130,203,000


131,170,000


0.7

Total Processed

120,737,000


125,604,000


4.0

 

 


 


 

E-filing Receipts:

 


 


 

TOTAL           

112,665,000


115,969,000


2.9

Tax Professionals

69,474,000


69,992,000


0.7

Self-prepared

43,191,000


45,977,000


6.5

 

 


 


 

Web Usage:

 


 


 

Visits to IRS.gov

296,468,446


269,820,598


-9.0

 

 


 


 

Total Refunds:

 


 


 

Number

93,839,000


94,809,000


1.0

Amount

$249.489

billion

$254.702

billion

2.1

Average refund

$2,659


$2,686


1.0

 

 


 


 

Direct Deposit Refunds:

 


 


 

Number

76,135,000


76,714,000


0.8

Amount

$217.189

billion

$217.657

billion

0.2

Average refund

$2,853


$2,837


-0.5

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IRS YouTube Videos2014 IRS Nationwide Tax Forums: English / SpanishFor this and other videos: YouTube/IRSVideos
IR-2014-55, April 18, 2014
WASHINGTON — The IRS invites enrolled agents, certified public accountants, certified financial planners and other tax professionals to register for the 2014 IRS Nationwide Tax Forums.  Those who sign up by the pre-registration date will save $130 per attendee off the on-site price.
The IRS Nationwide Tax Forums are three-day events that provide tax professionals with the most up-to-date information on federal and state tax issues presented by experts from the IRS and its partner organizations through a variety of training seminars and workshops.
2014 Registration Fees, Dates and Locations:
The cost of enrollment for those who pre-register is $225 per person, a savings of $130 off the late or on-site registration price of $355.  Pre-registration ends two weeks prior to the start of each forum.
 

Location


Forum Dates


Pre-Registration Deadline for $225 Rate

Chicago
July 1 – 3
June 17
San Diego
July 15 – 17
July 1
New Orleans
July 22 – 24
July 8
National Harbor, Md. (Washington, DC)
Aug. 19 – 21
Aug. 5
Orlando, Fla.
Aug. 26 – 28
Aug. 12
 
More than 40 separate seminars and workshops are being offered, and enrolled agents and certified public accountants may earn up to 18 Continuing Professional Education Credits in each location.  Additionally, these seminars may qualify for continuing education credit for certified financial planners, pending review and acceptance by the Certified Financial Planner Board.
A few days before the start of each forum, attendees will be able to download, print or to load onto their mobile devices slide presentations of seminars that they are interested in.
National Participating Association Members
Members of the participating associations below qualify for discounted enrollment costs if they meet the pre-registration deadlines above. Members who meet the early registration deadline would pay $215 and 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)
Exhibit Hall
In addition to the seminars, the forums also feature a two-day expo with representatives from tax, financial, and business communities offering their products, services, and expertise designed with the tax professional in mind. 
In a survey of 2013 attendees, the forums received an overall 94% percent satisfaction rate. 2014 marks the 24th year that 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.
View Presentations from Past Forums
IRS PowerPoint Presentations from 2013 Tax Forums
IRS PowerPoint Presentations from 2012 Tax Forums
IRS PowerPoint Presentations from 2011 Tax Forums
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IR-2014-54, April 17, 2014
WASHINGTON — With the close of the tax filing season, the vast majority have filed their income tax returns and received their income tax refunds. As of last Friday, the IRS had received almost 113 million tax returns and issued more than 85 million refunds, about 78 percent of all the refunds the agency will issue this year.
However, taxpayers who have not yet received their refunds can use the “Where’s My Refund?” on IRS.gov or on the smartphone application IRS2Go 4.0 to find out about the status of their income tax refunds. As of April 11, 2014, Where’s My Refund? has been accessed almost 160 million times.
The Where’s My Refund? tool enables taxpayers to track the status of their refund. Initial information will normally be available within 24 hours after the IRS receives the taxpayer’s e-filed return or four weeks after the taxpayer mails a paper return to the IRS. The system updates only once every 24 hours, usually overnight, so there’s no need to check more often.
Taxpayers should have their Social Security number, filing status and exact refund amount when accessing Where’s My Refund?
Taxpayers can find more information about refunds and other tax topics at IRS.gov.
 
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2014 FILING SEASON STATISTICS


Cumulative statistics comparing 4/12/13 and 4/11/14

Individual Income Tax Returns:

2013


2014


% Change

Total Receipts

112,403,000


112,741,000


0.3

Total Processed

103,880,000


110,266,000


6.1

 

 


 


 

E-filing Receipts:

 


 


 

TOTAL           

99,787,000


101,289,000


1.5

Tax Professionals

62,163,000


61,956,000


-0.3

Self-prepared

37,624,000


39,332,000


4.5

 

 


 


 

Web Usage:

 


 


 

Visits to IRS.gov

278,307,884


251,540,768


-9.6

 

 


 


 

Total Refunds:

 


 


 

Number

84,581,000


85,262,000


0.8

Amount

$229.607

billion

$234.547

billion

2.2

Average refund

$2,715


$2,751


1.3

 

 


 


 

Direct Deposit Refunds:

 


 


 

Number

69,680,000


69,924,000


0.3

Amount

$202.188

Billion

$202.167

billion

-0.01

Average refund

$2,902


$2,891


-0.4
IR-2014-51, April 11, 2014
WASHINGTON — The Internal Revenue Service today released the 2014 version of “The Truth about Frivolous Tax Arguments.” The document describes and responds to some of the common frivolous tax arguments made by those who oppose compliance with federal tax laws. The cases cited demonstrate how frivolous arguments are treated by the IRS and the courts. The 2014 version includes numerous recently decided cases that demonstrate that the courts continue to regard such arguments as illegitimate.
Examples of frivolous arguments include contentions that taxpayers can refuse to pay income taxes on religious or moral grounds by invoking the First Amendment; that the only “employees” subject to federal income tax are employees of the federal government; and that only foreign-source income is taxable.
Frivolous arguments appeared on the IRS annual “Dirty Dozen” list of tax scams that was released on February 19.
Promoters of frivolous schemes encourage taxpayers to make unreasonable and outlandish claims to avoid paying the taxes they owe. While taxpayers have the right to contest their tax liabilities, no one has the right to disobey the law or disregard their responsibility to pay taxes. The penalty for filing a frivolous tax return is $5,000. The penalty is applied to anyone who submits a tax return or other specified submission, if any portion of the submission is based on a position the IRS identifies as frivolous.
Those who promote or adopt frivolous positions also risk a variety of other penalties. For example, taxpayers could be responsible for an accuracy-related penalty, a civil fraud penalty, an erroneous refund claim penalty or a failure to file penalty. The Tax Court may also impose a penalty against taxpayers who make frivolous arguments in court. 
Taxpayers who rely on frivolous arguments and schemes may also face criminal prosecution for attempting to evade or defeat tax. Similarly, taxpayers may be convicted of a felony for willfully making and signing under penalties of perjury any return, statement or other document that the person does not believe to be true and correct as to every material matter.
Persons who promote frivolous arguments and those who assist taxpayers in claiming tax benefits based on frivolous arguments may be prosecuted for a criminal felony.
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IR-2014-49, April 10, 2014
WASHINGTON — The IRS has received almost 100 million tax returns so far this year and expects to receive about 35 million more by the April 15 filing deadline. However, about 12 million taxpayers will have requested extensions by the filing deadline, giving them an extra 6 months to file.
The fastest and easiest way to get the extra time is through the Free File link on IRS.gov. In a matter of minutes, anyone, regardless of income, can use this free service to electronically request an automatic tax-filing extension on Form 4868.
Filing this form gives taxpayers until Oct. 15 to file a return. To get the extension, taxpayers must estimate their tax liability on this form and should also pay any amount due.
By properly filing this form, a taxpayer will avoid the late-filing penalty, normally five percent per month based on the unpaid balance, that applies to returns filed after the deadline. In addition, any payment made with an extension request will reduce or eliminate interest and late-payment penalties that apply to payments made after April 15. The interest rate is currently three percent per year, compounded daily, and the late-payment penalty is normally 0.5 percent per month.
Besides Free File, taxpayers can choose to request an extension through a paid tax preparer, using tax-preparation software or by filing a paper Form 4868, available on IRS.gov. Of the more than 12 million extension forms received by the IRS last year, over 7 million were filed electronically.
[The filing season statistics table follows.]
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2014 FILING SEASON STATISTICS


Cumulative statistics comparing 4/05/13 and 4/04/14

Individual Income Tax Returns:

2013


2014


% Change

Total Receipts

99,131,000


99,850,000


.7

Total Processed

93,103,000


98,170,000


5.4

 

 


 


 

E-filing Receipts:

 


 


 

TOTAL           

88,638,000


90,306,000


1.9

Tax Professionals

54,673,000


54,295,000


-0.7

Self-prepared

33,964,000


36,011,000


6.0

 

 


 


 

Web Usage:

 


 


 

Visits to IRS.gov

261,597,162


235,961,315


-9.8

 

 


 


 

Total Refunds:

 


 


 

Number

77,849,000


78,769,000


1.2

Amount

$214.487

billion

$219.936

billion

2.5

Average refund

$2,755


$2,792


1.3

 

 


 


 

Direct Deposit Refunds:

 


 


 

Number

65,020,000


65,326,000


0.5

Amount

$190.752

billion

$190.934

billion

0.1

Average refund

$2,934


$2,923


-0.4
IR-2014-48, April 9, 2014
WASHINGTON – As the filing season deadline approaches, the Internal Revenue Service today reminded taxpayers of its social media tools available to help them get the latest tax information and check on their refund status. These tools include the IRS2Go smartphone application, YouTube, Twitter, Facebook and Tumblr.
The centerpiece of IRS social media efforts is YouTube, where viewers can watch three different channels for short, informative videos in English, Spanish and American Sign Language (ASL). The channels include more than 100 videos and have been viewed more than 7.5 million times. Videos are also featured on the IRS Facebook and Tumblr sites.
In addition, more than 95,500 people follow the IRS Twitter feeds. The latest tax information is available at @IRSnews and @IRSenEspanol. @IRStaxpros provides news and guidance for tax professionals. @RecruitmentIRS provides updates for job seekers, and the Taxpayer Advocate Service has information available @YourVoiceAtIRS.
Over 5.5 million people have downloaded the free IRS2Go phone app, which is available in both English and Spanish for Apple and Android devices. The totally redesigned IRS2Go 4.0 provides features to help taxpayers check on the status of their tax refunds, obtain tax records, find free tax preparation providers and stay connected with the IRS through social media channels such as YouTube and Twitter.
To protect taxpayer privacy, the IRS only uses social media tools to share public information, not to answer personal tax or account questions. It advises taxpayers to never post confidential information, like a Social Security number, on social media sites.
For more details on IRS’s social media tools visit IRS.gov.
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