etrent17/irs-articles huggingface dataset:
IR-2016-26, Feb. 17, 2016
WASHINGTON — National Taxpayer Advocate Nina E. Olson will convene the first in a series of public forums on taxpayer service on Tuesday, Feb. 23, at 10:00 AM at the IRS Headquarters Building in Washington, D.C. Members of the public and the media may attend by following the procedures described below.
During the last two years, the IRS has been developing a “future state” plan that envisions how it will operate in five years and beyond. It is continuing to develop a path for how it gets from the “current state” to the “future state,” including refinements to the vision along the way. A central component of the plan is the creation of online taxpayer accounts as a convenient but non-exclusive channel through which taxpayers will be able to obtain information from and interact with the IRS. 
In the National Taxpayer Advocate’s 2015 Annual Report to Congress, Ms. Olson recommended the IRS solicit comments from taxpayers and tax professionals, including their thoughts on the extent to which taxpayers will continue to need telephone and in-person assistance, so the future state plan will better reflect taxpayers’ needs and preferences as they seek to comply with the tax code. The purpose of the public forums is to obtain public comments.
The first hearing, scheduled for Feb. 23, will consist of three panels:
Panel 1
Pamela F. Olson
Washington National Tax Services Practices Leader, PwC
Former Assistant Secretary (Tax Policy), Department of the Treasury.
Leslie Book
Professor of Law
Villanova University School of Law
Panel 2
Jennifer MacMillan
Enrolled Agent
Chair, Internal Revenue Service Advisory Committee (IRSAC)
Timothy J. McCormally
Director, Washington National Tax, KPMG
Vice Chair, Internal Revenue Service Advisory Committee (IRSAC)
Michael Gangwer
Tax Advisor, The Vanguard Group, Inc.
Chair, Information Reporting Program Advisory Committee (IRPAC)
Jim Buttonow
HR Block
Chair, Electronic Tax Administration Advisory Committee (ETAAC)
Gina Jones
Enrolled Agent
Chair, Taxpayer Advocacy Panel (TAP)
Panel 3
Michael Best
Senior Policy Advocate, Consumer Federation of America
Aaron W. Smith
Associate Director (Research), Pew Research Center’s Internet Project
Representative of Division of Consumer and Community Affairs, Federal Reserve (invited)
Ms. Olson will conduct the hearing, and IRS Commissioner John Koskinen will deliver welcoming remarks.
The public forum will take place in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, N.W., Washington, DC 20224. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the public forum begins. For information about having your name placed on the building access list to attend the public forum, contact Deborah Powell or Brenda Jones at (202) 317-6100.
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-24, Feb. 12, 2016
WASHINGTON — Whether you draw a paycheck, are self-employed or own a small business, you can use all available tax forms you need for free with IRS Free File.
If you make $62,000 or less, you qualify for free brand-name software offered through a partnership between the IRS and 13 leading tax software providers. Some of these providers offer free federal and free state return preparation and electronic filing. If you made more than $62,000, you can use Free File Fillable Forms, electronic versions of IRS paper forms best for someone experienced in return preparation.
Free File offers all federal tax forms for free. That goes for the Form 1040, Form 1040EZ and Form 1040A. For example, all forms are free if you have mortgage interest deductions, children in college or made money in the stock market, among other things.
Also for example, all forms are free if you have a Form W-2, or a Form 1099 or an EIN for your own business.
February marks a high-point in the tax filing season when the IRS experiences many calls to its customer service line from taxpayers with questions. Free File software products can help answer many of your questions by walking you through a step-by-step process to complete your tax return.
And if you can’t find answers from your tax software product, there are many other online tools at IRS.gov that can help you find the answers you need when you need them.
To start your Free File tax return, you first need all your documents including your income statements such as Form W-2. Businesses are required to provide their employees with their Forms W-2 by Jan. 31.
If you did not receive your Form W-2, now is a good time to contact your employer or former employer and put in your request. If you do not receive your Form W-2 by the end of February, contact the IRS and the agency will send a letter to your employer.
If, for whatever reason, you cannot meet the April 18 tax deadline this year, you also can use Free File to submit an extension to file. Just look for the companies that are offering free extensions. The extension will give you until Oct. 17. But remember, it’s an extension to file, not an extension to pay. If you think you will owe, be sure to make any payment by April 18.
Related Item:
Forms & Publications
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-13, Feb. 1, 2016
WASHINGTON — IRS officials announced today that on February 16 the Advance Pricing and Mutual Agreement office (APMA), a representative office of the U.S. competent authority, will begin accepting requests for bilateral advance pricing agreements (bilateral APAs) between the United States and India. 
This announcement represents an important step forward in strengthening ties between the two governments in the taxation of multinationals. Bilateral APAs provide greater predictability in taxation, easing the uncertainty of doing business in each country.
“We appreciate the efforts of the Indian Competent Authority and his team, as well as the IRS team, for working to reach common understandings and procedures for resolving differences fairly,” said IRS Commissioner John Koskinen. “Multi-national firms operating in both the U.S. and India are the beneficiaries of this effort.”
An APA is an agreement between the IRS and a taxpayer covering issues arising under section 482 of the Code or other issues for whose resolution transfer pricing principles are relevant. A bilateral APA is an APA in which the issues and methods covered by the agreement are premised on an underlying competent authority resolution reached between the U.S. competent authority and a foreign competent authority.
In January 2015, the U.S. and Indian competent authorities jointly announced that they had reached agreement on a framework for resolving longstanding competent authority cases involving Indian-resident affiliates performing information technology-enabled services or software development services. In light of this agreement, APMA began accepting requests in March 2015 for pre-filing conferences (PFCs) for bilateral APAs between the United States and India.
As a result of the competent authorities’ progress in concluding cases since that time, the U.S. competent authority and the Indian competent authority are now ready to accept requests for bilateral APAs covering information technology-enabled services, software development services, or other issues for whose resolution transfer pricing principles are relevant.
The IRS’s APA program increases the efficiency of tax administration by encouraging taxpayers to come forward and present all the facts necessary for a proper evaluation of their proposed covered issues and to work towards a resolution of such issues in a spirit of openness and cooperation. The voluntary and prospective nature of the APA process lessens the burden of compliance by giving taxpayers greater certainty regarding covered issues and promotes the principled resolution of these issues by allowing for their discussion and resolution in advance.
All requests for bilateral APAs covering Indian transactions, whatever the issue, must be submitted to APMA in accordance with Rev. Proc. 2015-41PDF, 2015-35 IRB 263. 
Taxpayers with questions about this announcement should contact John Hughes, Senior International Advisor, Treaty and Transfer Pricing Operations, 202-515-4307.
Follow the IRS on New MediaSubscribe to IRS Newswire
Public Invited to Imagine the Taxpayer Experience of the Future
Follow us @IRSNews #taxdesign
IR-2016-53, March 30, 2016
WASHINGTON — The Internal Revenue Service today announced the upcoming start of its first Tax Design Challenge crowdsourcing competition to encourage innovative ideas for the taxpayer experience of the future.
The effort, being done in coordination with the Mortgage Bankers Association (MBA), is a crowdsourcing competition open to the public. The competition will engage teams of designers, developers, and innovative thinkers across the U.S. to envision options for taxpayer interactions.
“Crowdsourcing is a new activity for the IRS, but we believe working with citizens and the private sector will help support innovation in an important area for the nation's tax system,” said IRS Commissioner John Koskinen. “The Tax Design Challenge reflects our commitment to find the best ideas and plan for a future state of tax administration that works well for taxpayers and our partners.”
The three-week competition invites the public to imagine the taxpayer experience of the future and specifically design an online experience that better organizes and presents a person’s tax information.  The goal is to make it easier for a person to manage their tax responsibilities, and use their own tax data to make informed and effective decisions about their personal finances.
“At MBA, one of our goals is to help families achieve home ownership, and the ability to safely obtain and share one’s own tax information is critical to that process. Ultimately, the designs produced through this competition could help millions of Americans securely interact with our tax system faster and easier,” said David H. Stevens, CMB, President and CEO of the Mortgage Bankers Association.
Submissions will be accepted starting April 17 through May 10, 2016. Participants must first register on the website www.taxdesignchallenge.com (obsolete).
Throughout the competition, participants will have the chance to engage with policy experts and a network of mentors that include world-class strategists and designers from government and non-government organizations. The winning designs will be showcased in an online gallery and receive monetary prizes, funded exclusively by the Mortgage Bankers Association. Employees of the IRS and MBA are not eligible to participate in the contest.
Each submission will be considered for all three prize categories listed below. A review panel will select winners based on defined criteria and an individual submission can win multiple awards:
Overall Design—$10,000 (1st), and $5,000 (2nd).
Best Taxpayer Usefulness—$2,000 (1st), and $1,000 (2nd).
Best Financial Capability—$2,000 (1st), and $1,000 (2nd)
Awards may be subject to federal income taxes.
Since 2010, the federal government has administered more than 660 prize competitions.  The Tax Design Challenge is authorized under the America COMPETES Reauthorization Act (Pub. L. 111-358).
For more about this government-wide program, visit www.challenge.gov (obsolete).
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-52, March 30, 2016
WASHINGTON — The Internal Revenue Service today released the 2015 IRS Data Book, a snapshot of agency activities for the fiscal year.
The 2015 Data Book describes activities conducted by the IRS from October 1, 2014, to September 30, 2015 and includes information about returns filed, taxes collected, enforcement, taxpayer assistance and the IRS budget and workforce, among others. This edition also contains charts that show trends, such as the decline in the number of audits and the reduction in telephone and in-person tax assistance, but increases in the use of online resources and volunteer tax assistance.
During fiscal year 2015, the IRS collected more than $3.3 trillion, processed more than 243 million tax returns and other forms, and issued more than $403 billion in tax refunds. The agency’s website continued to get heavy use with more than 493 million visits to IRS.gov in FY 2015, and one of its most popular online tools, Where’s My Refund, handled a record-breaking 234 million inquiries, a 24-percent increase over the prior year.
With a new online format, this year’s publication makes navigating data on taxpayer assistance, enforcement and IRS operations easier, with graphic depictions of key areas and quick links to the underlying data. The Data Book and its predecessor, the IRS Annual Report, have been published for more than 150 years, so this year marks a significant step forward in making IRS “Tax Stats” even more accessible.
An electronic version of the 2015 Data Book can be found on the Tax Stats page of IRS.gov. Printed copies of the 2015 IRS Data Book, Publication 55B, will be available May 2016 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.
Follow the IRS on New MediaSubscribe to IRS Newswire
IRS YouTube Videos

When Will I Get My Refund?:  English | Spanish | ASL

IR-2016-51, March 29, 2016
WASHINGTON — The Internal Revenue Service today reminded taxpayers that they can quickly check the status of their tax return and refund through “Where’s My Refund?” on IRS.gov.
This is the sixth in a series of 10 IRS tips called the Tax Time Guide. These tips are designed to help taxpayers navigate common tax issues as this year’s April 18 deadline approaches. 
Taxpayers who have not yet received their refunds can use “Where’s My Refund?” on IRS.gov or on the smartphone application IRS2Go to find out about the status of their income tax refunds.
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.
So far, taxpayers have used "Where’s My Refund?" more than 231 million times this year, an increase of nearly 35 percent over last year at this time.
Taxpayers should have their Social Security number, filing status and exact refund amount when accessing "Where’s My Refund?” Those without Internet access can access this tool by calling 800-829-1954, 24 hours a day.
Other tips in the Tax Time Guide series are available on IRS.gov.
Follow the IRS on New MediaSubscribe to IRS Newswire
IRS YouTube Video
Simplified Home Office Deduction: English (Obsolete)
IR-2016-47, March 23, 2016
WASHINGTON — The Internal Revenue Service today reminded people with home-based businesses filling out their 2015 federal income tax returns that they can choose a simplified method for claiming the deduction for business use of a home.
This is the fourth in a series of 10 IRS tips called the Tax Time Guide. These tips are designed to help taxpayers navigate common tax issues as this year’s April 18 deadline approaches.
In tax year 2013, the most recent year for which figures are available, more than 3.4 million taxpayers claimed deductions totaling just over $9.6 billion for business use of a home, commonly referred to as the home office deduction.
Introduced in tax year 2013, the optional deduction is designed to reduce the paperwork and recordkeeping burden for small businesses. The optional deduction is capped at $1,500 per year, based on $5 a square foot for up to 300 square feet.
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 choosing the simplified method need only complete a short worksheet in the tax instructions and enter the result on their tax 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 simplified method 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 simplified method.
Further details on the home office deduction and the simplified method can be found in Publication 587 on IRS.gov.
Other tips in the Tax Time Guide series are available on IRS.gov.
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-44, March 18, 2016
WASHINGTON — Taxpayers can get the most out of various tax benefits and get useful tips on preparing their 2015 federal income tax returns by consulting a free comprehensive tax guide available on IRS.gov.
Publication 17,PDF Your Federal Income Tax, features details on taking advantage of a wide range of tax-saving opportunities, such as the American Opportunity Tax Credit for parents and college students, the Child Tax Credit and Earned Income Tax Credit for low- and moderate-income workers. It also features a rundown on tax changes for 2015 including information on revised tax rates, limits on various tax benefits for some taxpayers and reporting requirements of the Affordable Care Act. This useful 286-page guide also provides thousands of interactive links to help taxpayers quickly get answers to their questions.
This is the second in a series of 10 tips called the Tax Time Guide. These tips are designed to help taxpayers navigate common tax issues as this year’s April 18 deadline approaches. 
Publication 17 has been published annually by the IRS since the 1940s and 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 Pub.17, IRS.gov offers many other helpful resources for taxpayers. Tax Year 2015 and prior year tax forms and taxpayer information publications are available on IRS.gov.
Follow IRS on New MediaSubscribe to IRS Newswire
IR-2016-41, March 16, 2016 
WASHINGTON — The Internal Revenue Service today announced that interest rates have increased for the calendar quarter beginning April 1, 2016. The rates will be: 
four (4) percent for overpayments [three (3) percent in the case of a corporation];
one 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 2016 to take effect Feb. 1, 2016, based on daily compounding. The federal short-term rate has increased from 0% to 1%. This is the first change to the interest rates since the fourth calendar quarter of 2010 when the federal short-term rate decreased from 1% to 0%.
Revenue Ruling 2016-06PDF, announcing the rates of interest, will appear in Internal Revenue Bulletin 2016-14, dated April 4, 2016. The Revenue Ruling provides the corrected interest rates for the second quarter (April to June 2016).
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-68, April 28, 2016
WASHINGTON — The Internal Revenue Service is marking National Small Business Week, May 1 to 7, by encouraging small business owners and self-employed individuals to check out several products to help them understand and meet their tax obligations.
The products include a series of educational webinars to help them not only be tax compliant, but also to help their businesses thrive. The webinars start at 2 p.m. Eastern (11 a.m., Pacific; noon, Mountain; 1 p.m., Central). Each webinar topic has a tax tip or fact sheet with more information:
Tax Tips for your New Business, May 2
	Register at https://www.webcaster4.com/Webcast/Page/445/14468IRS Tax Tips for Starting a Business
Staying Afloat: Planning for Emergencies Before they Happen, May 3
	Register at https://www.webcaster4.com/Webcast/Page/445/14492Look to the IRS for Tax Help in the Event of a Disaster
Worker Classification: Employee or Independent Contractor? (in Spanish), May 4
	Register at https://www.webcaster4.com/Webcast/Page/445/14546Payments to Independent Contractors
Tip Reporting and Tips vs. Service Charges, May 5
	Register at https://www.webcaster4.com/Webcast/Page/445/14436Tips Versus Services Charges: How to Report
Other Small Business Products
The IRS video portal contains video and audio presentations on a variety of topics of interest to small businesses.
The IRS YouTube video channel also offers videos for small businesses including:

	IRS Tax Calendar
Audits by Mail – What to Do?
Simplified Home Office Deduction

The Small Business and Self-Employed Tax Center  is a complete online resource featuring links to a variety of useful tools, including Small Business Taxes: The Virtual Workshop, a downloadable tax calendar and common forms and their instructions. The Center provides help on everything from how to get an Employer Identification Number online to how to engage with the IRS during an audit.
The Self-Employed Individuals Tax Center is for sole proprietors and others who are in business for themselves. This site has many useful tips and references to the tax rules that a self-employed person may need to know.
The Online Learning and Educational Products page has 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.
e-News for Small Businesses is a free electronic mail service providing tax information for small business owners and self-employed individuals. 
SSA/IRS Reporter is a quarterly, online-only publication for businesses, payroll professionals and others who deal with payroll taxes and employee issues.
SSA/IRS ReporterPDF
SSA/IRS Reporter (en español)PDF
Do some or all of your employees lack access to a retirement savings plan? You can help them get started saving for retirement with myRA, a simple, safe and affordable retirement savings option from the U.S. Treasury. Learn more here: https://myra.gov/employers/
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-67, April 26, 2016
WASHINGTON — Texas storm victims, including those in the Houston area,  will have until Sept. 1, 2016 to file their returns and pay any taxes due, the Internal Revenue Service announced today. All workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization also qualify for relief.
Following this week’s disaster declaration for individual assistance issued by the Federal Emergency Management Agency (FEMA), the IRS said that affected taxpayers in Fayette, Grimes, Harris and Parker counties will receive this and other special tax relief.
The tax relief postpones various tax filing and payment deadlines that occurred starting on April 17, 2016. As a result, affected individuals and businesses will have until Sept. 1, 2016 to file their returns and pay any taxes due. This includes 2015 income tax returns normally due on April 18.  It also includes the April 18 and June 15 deadlines for making quarterly estimated tax payments. A variety of business tax deadlines are also affected including the May 2 and Aug. 1 deadlines for quarterly payroll and excise tax returns.
In addition, the IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due on or after April 17 and before May 2 if the deposits are made by May 2, 2016. Details on available relief can be found on the disaster relief page on IRS.gov.
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Thus, taxpayers need not contact the IRS to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.      
In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227.
Individuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (the 2016 return normally filed in early 2017), or on an original or amended return for the prior year—tax year 2015 in this situation. See Publication 547 for details.
The tax relief is part of a coordinated federal response to the damage caused by severe storms and flooding and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.
Follow the IRS on New MediaSubscribe to IRS Newswire
IRS YouTube VideosWelcome to Free File: English (Obsolete)
IR-2016-64, April 15, 2016
WASHINGTON — The Internal Revenue Service today reminded the millions of taxpayers who have yet to file their taxes that Free File remains available exclusively at IRS.gov/FreeFile.
The Free File service makes brand-name tax software products and electronic filing available to most taxpayers for free.
This is the 9th in a series of 10 IRS tips called the Tax Time Guide. These tips are designed to help taxpayers navigate common tax issues as this year’s April 18 deadline approaches. 
Taxpayers have the option to prepare their return at any time and schedule a tax payment as late as the April 18deadline. Taxpayers who cannot meet the April tax filing deadline can also use Free File to request an automatic six-month extension until Oct. 17, 2016.
For taxpayers who need additional assistance, the IRS will keep its toll-free telephone service lines open 9 a.m. to 5 p.m. local time on Saturday, April 16, to assist taxpayers.
Through a partnership between the IRS and the Free File Alliance, a consortium of 13 leading tax software companies makes their branded products available for free. Since 2003, more than 43 million people have used Free File, saving $1.3 billion based on a conservative $30-fee estimate.
Anyone who earned $62,000 or less last year qualifies to choose from among 13 software products. Those who earned more than $62,000 are still eligible for Free File Fillable Forms, the electronic version of IRS paper forms. This more basic Free File option is best for people who are comfortable preparing their own tax returns.
More than 70 percent of all taxpayers — 100 million people — are eligible for the software products. Each of the 13 companies has its own special offers, generally based on age, income or state residency. Taxpayers can review each company offer or they can use a “Help Me” tool that will find the software for which they are eligible.
Wondering How to Use Free File?PDF Free File offers easy-to-use products that ask questions and the taxpayer supplies the answers. The software will find the right forms, find the right tax credits and deductions and even do the math. Some companies also offer free state tax return preparation.
Free File can help taxpayers with myRA, a new free starter retirement savings account from the Treasury Department.  Taxpayers who have a myRA account may use Free File to deposit part or all of their tax refund into their myRA account. Just use Form 8888 or follow the software product’s instructions.
Free File also can help taxpayers with health carePDF requirements. Most people will simply have to check a box to report health care coverage for the entire year. Learn more at IRS.gov/aca.
Free File will be available through October 2016 only through IRS.gov/FreeFile.
 
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-60, April 11, 2016
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 will work closely with the Security Summit, a joint effort of the IRS, state tax administrators and tax software industry to fight electronic fraud.
The IRS is looking for eight to 10 qualified individuals who will serve three-year terms beginning in July 2016. Applications will be accepted through May 11, 2016.
Nominations of qualified individuals may be made by letter and received from organizations or the individuals themselves. Applicants should complete the ETAAC applicationPDF and include a short statement of interest and a resume. Applicants should describe and document their qualifications, past and current affiliations, and dealings with cybersecurity and electronic tax administration. More information is available on IRS.gov.
Applicants must complete and submit a tax check waiver form and undergo an IRS practitioner background check and an FBI criminal background check.
ETAAC members are drawn from substantially diverse backgrounds.
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 emailed to publicliaison@irs.gov.
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-57, April 7, 2016      
WASHINGTON — The Internal Revenue Service today announced it is requesting nominations for the Information Reporting Program Advisory Committee (IRPAC), a federal advisory committee that advises the IRS on various tax administration issues.
The IRPAC presents a report to the IRS Commissioner at a public meeting each fall. 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 eight appointments that will begin in January 2017.
The deadline for submitting applications is June 2, 2016.
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, as well as the software and payroll industries.
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 form to apply is available on IRPAC open season page. Questions about the nomination process may be sent to publicliaison@irs.gov.
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-56, April 6, 2016
WASHINGTON — The Internal Revenue Service announced today a new payment option for individual taxpayers who need to pay their taxes with cash. In partnership with ACI Worldwide’s OfficialPayments.com and the PayNearMe Company, individuals can now make a payment without the need of a bank account or credit card at over 7,000 7-Eleven stores nationwide.
“We continue to look for new ways to provide services for our taxpayers. Taxpayers have many options to pay their tax bills by direct debit, a check or a credit card, but this provides a new way for people who can only pay their taxes in cash without having to travel to an IRS  Taxpayer Assistance Center," said IRS Commissioner John Koskinen.
Individuals wishing to take advantage of this payment option should visit the IRS.gov payments page, select the cash option in the other ways you can pay section and follow the instructions:
Taxpayers will receive an email from OfficialPayments.com confirming their information.
Once the IRS has verified the information, PayNearMe sends the taxpayer an email with a link to the payment code and instructions.
	 
Individuals may print the payment code provided or send it to their smart phone, along with a list of the closest 7-Eleven stores.
	 
The retail store provides a receipt after accepting the cash and the payment usually posts to the taxpayer’s account within two business days.
	 
There is a $1,000 payment limit per day and a $3.99 fee per payment.
Because PayNearMe involves a three-step process, the IRS urges taxpayers choosing this option to start the process well ahead of the tax deadline to avoid interest and penalty charges.
The IRS has been partnering with Official Payments since 1999 for taxpayers wanting to use a credit card to pay taxes.  
In this new option, PayNearMe is currently available at participating 7-Eleven stores in 34 states. Most stores are open 24 hours a day, seven days a week,. For details about PayNearMe, the IRS offers a list of frequently asked questions on IRS.gov.
The IRS reminds individuals without the need to pay in cash that IRS Direct Pay offers the fastest and easiest way to pay the taxes they owe. Available at IRS.gov/Payments/Direct-Pay, this free, secure online tool allows taxpayers to pay their income tax directly from a checking or savings account without any fees or pre-registration.
“Taxpayers should  look into the payment option that works best for them,” Koskinen said.
Check IRS.gov/payments for the most current information about making a tax payment.
The IRS continues to remind taxpayers to watch out for email schemes. Taxpayers will only receive an email from OfficialPayments.com or PayNearMe if they have initiated the payment process. The IRS reminds taxpayers who haven’t taken this step to be waotchful of any emails they receive saying there are tax issues involving the IRS or from others in the tax industry.
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-81, May 27, 2016
WASHINGTON — The Internal Revenue Service today issued a warning to taxpayers about bogus phone calls from IRS impersonators demanding payment for a non-existent tax, the “Federal Student Tax.”
Even though the tax deadline has come and gone, scammers continue to use varied strategies to trick people, in this case students. In this newest twist, they try to convince people to wire money immediately to the scammer. If the victim does not fall quickly enough for this fake “federal student tax”, the scammer threatens to report the student to the police.
“These scams and schemes continue to evolve nationwide, and now they’re trying to trick students,” said IRS Commissioner John Koskinen. “Taxpayers should remain vigilant and not fall prey to these aggressive calls demanding immediate payment of a tax supposedly owed.”
Scam artists frequently masquerade as being from the IRS, a tax company and sometimes even a state revenue department. Many scammers use threats to intimidate and bully people into paying a tax bill. They may even threaten to arrest, deport or revoke the driver’s license of their victim if they don’t get the money.
Some examples of the varied tactics seen this year are:
Demanding immediate tax payment for taxes owed on an iTunes gift card.
Soliciting W-2 information from payroll and human resources professionals (IR-2016-34) 
“Verifying” tax return information over the phone (IR-2016-40) 
Pretending to be from the tax preparation industry (IR-2016-28) 
The IRS urges taxpayers to stay vigilant against these calls and to know the telltale signs of a scam demanding payment.
The IRS Will Never:
Call to demand immediate payment over the phone, nor will the agency call about taxes owed without first having mailed you a bill.
Threaten to immediately bring in local police or other law-enforcement groups to have you arrested for not paying.
Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.
Require you to use a specific payment method for your taxes, such as a prepaid debit card.
Ask for credit or debit card numbers over the phone.
If you get a phone call from someone claiming to be from the IRS and asking for money and you don’t owe taxes, here’s what you should do:
Do not give out any information. Hang up immediately.
Contact TIGTA to report the call. Use their IRS Impersonation Scam Reporting web page or call 800-366-4484.
Report it to the Federal Trade Commission by visiting FTC.gov and clicking on “File a Consumer Complaint.” Please add “IRS Telephone Scam” in the notes.
If you think you might owe taxes, call the IRS directly at 1-800-829-1040.
More information on how to report phishing or phone scams is available on IRS.gov.
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-80, May 26, 2016
WASHINGTON — The Internal Revenue Service today announced that the spring 2016 issue of the Statistics of Income Bulletin is available on IRS.gov featuring preliminary data about individual income tax returns filed for Tax Year 2014. 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.
The spring 2016 issue includes articles on the following topics:
Individual Income Tax Returns, Preliminary Data, 2014: For Tax Year 2014, taxpayers filed 148.7 million U.S. individual income tax returns, an increase of 0.6 percent from the prior year.  Several notable items showed significant increases in 2014. Adjusted gross income (AGI) rose to $9.7 trillion, an increase of 6.1 percent compared to the prior year. Taxable income also increased appreciably by 8 percent to $6.9 trillion in 2014, as did total income tax, which rose by 10 percent to $1.4 trillion.
Municipal Bonds, 2012-2013: Municipal bond issuances in 2012 and 2013 totaled $918.4 billion. Almost all of those issuances (99.6 percent) were tax-exempt bonds. Governmental bonds financed almost $729.6 billion in public projects such as schools, transportation infrastructure, and utilities in 2012 and 2013, while private activity bonds accounted for the remaining $185.3 billion of all tax-exempt bonds over the same period.  
SOI Bulletin articles are available for download at IRS.gov/taxstats. For more information about these data, write to the Director, Statistics of Income (SOI) Division, RAS:S, Internal Revenue Service, 1111 Constitution Avenue NW, (K-Room 4112), Washington, DC 20224.
Related Items:
SOI Bulletin: Spring 2016
Historical Tables and Appendix
Tax Statistics
 
Follow the IRS on New MediaSubscribe to IRS Newswire
IRS YouTube Videos
Military Tax Tips: English | Spanish (obsolete)
IR-2016-77, May 19, 2016
WASHINGTON — May is National Military Appreciation Month, and the Internal Revenue Service wants members of the military and their families to know about the many tax benefits available to them.
Each year, the IRS publishes Publication 3, Armed Forces' Tax Guide, a free booklet packed with valuable information and tips designed to help service members and their families take advantage of all tax benefits allowed by law. This year’s edition is posted on IRS.gov. Available tax benefits include:
Combat pay is partly or fully tax-free.
Reservists whose reserve-related duties take them more than 100 miles from home can deduct their unreimbursed travel expenses on Form 2106 or Form 2106-EZ, even if they don’t itemize their deductions.
Eligible unreimbursed moving expenses are deductible on Form 3903 .
Low-and moderate-income service members often qualify for such family-friendly tax benefits as the Earned Income Tax Credit, and a special computation method is available for those who receive combat pay.
Low-and moderate-income service members who contribute to an IRA or 401(k)-type retirement plan, such as the federal government’s Thrift Savings Plan, can often claim the saver’s credit, also known as the retirement savings contributions credit, on Form 8880.
Service members stationed abroad have extra time, until June 15, to file a federal income tax return. Those serving in a combat zone  have even longer, typically until 180 days after they leave the combat zone.
Service members may qualify to delay payment of income tax due before or during their period of service. See Publication 3 for details including how to request relief.
Service members who prepare their own return qualify to electronically file their federal return for free using IRS Free File. In addition, the IRS partners with the military through the Volunteer Income Tax Assistance program to provide free tax preparation to service members and their families at bases in the United States and around the world.
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-74, May 4, 2016
WASHINGTON — The Internal Revenue Service today released temporary and proposed regulations implementing a new voluntary certification program for professional employer organizations (PEOs).
The regulations, available today in the Federal Register, carry out legislation enacted in late 2014 requiring the IRS to establish a voluntary certification program for these organizations. PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the new program, PEOs must meet tax status, background, experience, business location, financial reporting, bonding and other requirements described in the regulations.
The application process will open on July 1.  A revenue procedure further detailing the application process will be released in coming weeks. Subsequently, as required by law, the IRS will publish lists of certified PEOs (CPEOs) and those whose certification has been revoked or suspended. 
The IRS welcomes public comment on the regulations. Details on submitting comments can be found in the notice of proposed rulemaking in the Federal Register. The deadline for submissions is Aug. 4, 2016.
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-73, May 3, 2016
WASHINGTON — The Internal Revenue Service’s Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on June 8, 2016, when the panel will submit its annual report and recommendations to the IRS.
The ACT includes external stakeholders and representatives who deal with employee retirement plans; tax-exempt organizations; tax-exempt bonds; federal, state, local and Indian tribal governments. They advise the IRS on operational policy and procedural improvements.
At the public meeting, the ACT subcommittee members will present their report that includes recommendations on:
Employee Plans: Analysis and Recommendations Regarding Changes to the Determination Letter Program
Exempt Organizations: Stewards of the Public Trust: Long-Range Planning for the Future of the IRS and the Exempt Community
Federal, State and Local Governments: Revised FSLG Trainings and Communicating with Small Local Governments
Indian Tribal Governments: Survey of Tribes Regarding IRS Effectiveness with Current Topics of Concerns and Recommendations
Tax Exempt Bonds: Recommendations for Continuous Improvement and Enhancing Resources in the Tax Exempt Bond Market
The ACT was established under the Federal Advisory Committee Act to provide an organized public forum for discussion of relevant issues affecting the tax exempt and government entities communities.
The ACT’s public meeting will begin at 2:00 p.m. ET on June 8, 2016, at the IRS headquarters at 1111 Constitution Ave. NW, Washington, D.C. The 2016 ACT report will be available on IRS.gov on the day of the meeting.
Due to limited seating and security requirements, members of the public interested in attending the public meeting should call Nicole Swire at 202-317-8736 (not a toll-free call) or email tege.advisory.comm@irs.gov to confirm their attendance. Attendees must have photo identification and are encouraged to arrive at least 30 minutes before the session begins. 
ACT Members Continuing on the Committee in 2016
Employee Plans
Susan Bernstein, Schulte Roth & Zabel LLC, New York, New York
Judith Boyette, Hanson Bridgett, San Francisco, California
Christopher W. Shankle, Argent Trust Company, Shreveport, Louisiana
Matthew I. Whitehorn, Dilworth Paxton LLP, Philadelphia, Pennsylvania
Exempt Organizations
Natasha Cavanaugh, Bill & Melinda Gates Foundation, Seattle, Washington
Cindy Lott, Columbia Law School, New York, New York
Amy Coates Madsen, Standards for Excellence Institute, Baltimore, Maryland
Andrew Watt, Association of Fundraising Professionals, Arlington, Virginia
Federal, State and Local Governments
Dean J. Conder, State of Colorado, Denver, Colorado
Vandee V. DeVore, State of Missouri, Jefferson City, Missouri
Indian Tribal Governments
Tino Batt, Shoshone-Bannock Tribes, Fort Hall, Idaho
Marcelino Gomez, private practice, Phoenix, Arizona
Tax Exempt Bonds
David Danenfelzer, Texas State Affordable Housing Corporation, Austin, Texas 
William Johnson, First Southwest, Dallas, Texas
Floyd Newton III, King & Spalding, Atlanta, Georgia
Follow the IRS on New MediaSubscribe to IRS Newswire
IR-2016-71, May 2, 2016
WASHINGTON – The Internal Revenue Service today announced it is accepting applications for the Tax Counseling for the Elderly (TCE) and Volunteer Income Tax Assistance (VITA) grant programs.
Interested applicants can find TCE and VITA application packages on Grants.gov. All applications must be submitted through Grants.gov by the June 1 deadline. Electronic versions of the grant application package instructions, Publication 1101PDF for TCE and Publication 4671PDF for VITA, can be found on IRS.gov.
The TCE program was established in 1978 to provide tax counseling and return preparation to persons who are 60 or older. Volunteers who provide free federal income tax help to seniors nationwide receive free training and technical assistance.
The VITA program was created in 1969 to provide free federal income tax filing assistance to underserved communities. Congress first appropriated funds in 2007 to establish a matching grant program specifically for community volunteer income tax assistance and continues to fund this grant through its annual IRS appropriation.
The grant program helps extend VITA services to underserved populations in hard-to-reach urban and non-urban areas. It increases the ability of taxpayers to electronically file returns, and enhances volunteer training to improve the accuracy rate of returns prepared at VITA sites.
Follow the IRS on New MediaSubscribe to IRS Newswire