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Note to Editor: This is the eighth in a series of reminders to help taxpayers prepare for the upcoming tax filing season.
IR-2016-172, Dec. 20, 2016
WASHINGTON — As the tax filing season approaches, the Internal Revenue Service reminds taxpayers that an appointment is required for in-person tax help at all IRS Taxpayer Assistance Centers (TAC).
IRS TACs continue to be a vital part of the service IRS provides when a tax issue cannot be resolved on-line or by phone. All IRS TACs now provide face-to-face service by-appointment. Instead of taxpayers going directly to their local TAC, they can call 844-545-5640 to reach an IRS representative, who is trained to either help them resolve their issue or schedule an appointment for them to get the help they need.
The Contact Your Local Office tool on IRS.gov helps taxpayers find the closest IRS TAC, the days and hours of operation, and a list of services provided. The IRS said studies show most taxpayers visit a TAC to make payments, inquire about a notice, ask about a refund, get a transcript or obtain a tax form. Many of these issues can be resolved at IRS.gov without traveling to an IRS office.
Check Publication 5136PDF, the IRS Services Guide for additional information on available services.
Don’t Wait In Line
Between January and mid-May 2016, taxpayers used IRS.gov nearly 349 million times to find tax information and assistance on IRS.gov. But many taxpayers are not aware that in addition to various interactive tools, IRS.gov has resources and answers about many tax matters, some in Spanish.
Tax help is just a keystroke away using the Interactive Tax Assistant or Publication 17, Your Federal Income Tax, a comprehensive tax guide for individuals. The IRS Tax Map allows taxpayers to search by topic or keyword for information.
For more information, visit IRS.Gov/GetReady.
IRS YouTube Videos
Making an Appointment for IRS Tax Help: English | ASL
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IR-2016-169, December 13, 2016
WASHINGTON — The Internal Revenue Service today issued the 2017 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
Beginning on Jan. 1, 2017, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
53.5 cents per mile for business miles driven, down from 54 cents for 2016
17 cents per mile driven for medical or moving purposes, down from 19 cents for 2016
14 cents per mile driven in service of charitable organizations
The business mileage rate decreased half a cent per mile and the medical and moving expense rates each dropped 2 cents per mile from 2016. The charitable rate is set by statute and remains unchanged.
The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs.
Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.
A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.
These and other requirements are described in Rev. Proc. 2010-51PDF. Notice 2016-79PDF, posted today on IRS.gov, contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.
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IR-2016-168, December 9, 2016
WASHINGTON ― The Internal Revenue Service today reminded eligible employees that now is the time to begin planning to take full advantage of their employer’s health flexible spending arrangement (FSA) during 2017.
FSAs provide employees a way to use tax-free dollars to pay medical expenses not covered by other health plans. Because eligible employees need to decide how much to contribute through payroll deductions before the plan year begins, many employers this fall are offering their employees the option to participate during the 2017 plan year.
Interested employees wishing to contribute during the new year must make this choice again for 2017, even if they contributed in 2016. Self-employed individuals are not eligible.
An employee who chooses to participate can contribute up to $2,600 during the 2017 plan year. Amounts contributed are not subject to federal income tax, Social Security tax or Medicare tax. If the plan allows, the employer may also contribute to an employee’s FSA.
Throughout the year, employees can then use funds to pay qualified medical expenses not covered by their health plan, including co-pays, deductibles and a variety of medical products and services ranging from dental and vision care to eyeglasses and hearing aids. Interested employees should check with their employer for details on eligible expenses and claim procedures.
Under the use or lose provision, participating employees often must incur eligible expenses by the end of the plan year, or forfeit any unspent amounts. But under a special rule, employers may, if they choose, offer participating employees more time through either the carryover option or the grace period option.
Under the carryover option, an employee can carry over up to $500 of unused funds to the following plan year — for example, an employee with $500 of unspent funds at the end of 2017 would still have those funds available to use in 2018. Under the grace period option, an employee has until 2½ months after the end of the plan year to incur eligible expenses — for example, March 15, 2018, for a plan year ending on Dec. 31, 2017. Employers can offer either option, but not both, or none at all.
Employers are not required to offer FSAs. Accordingly, interested employees should check with their employer to see if they offer an FSA. More information about FSAs can be found in Publication 969, available on IRS.gov.
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IR-2016-163, Dec. 7, 2016
WASHINGTON — The Internal Revenue Service, state tax agencies and the tax industry today warned tax professionals of the continuing threat from cybercriminals and launched a series of security tips to encouraging stronger measures to protect taxpayer data.
The Security Summit partners note that cybercriminals worldwide are actively targeting tax professionals in an effort to steal taxpayer information that would allow them to file fraudulent tax returns for refunds. The Summit group, a partnership between the public and private sectors, urged the tax community to take steps now to protect information before the 2017 filing season.
This week, the IRS, states and the tax community is sending out a series of reminders to taxpayers and tax professionals during “National Tax Security Awareness Week,” a part of the ongoing Security Summit effort.
The Security Summit partners recently expanded their ongoing public awareness campaign by launching the “Protect Your Clients; Protect Yourself” campaign. As part of this initiative, the partners will issue weekly security awareness tax tips through January aimed at tax professionals.
Most tax professionals already have strong security measures, but some continue to be vulnerable to various scams or security weaknesses.
The “Protect Your Clients; Protect Yourself” campaign comes as Security Summit partners have issued a number of alerts warning of cybercriminal efforts to breach tax preparers’ digital defenses through a variety of schemes. Recent warnings include:
E-mail phishing schemes posing as potential clients, trying to trick preparers into downloading malware onto their computers.
	 
Phishing e-mails that pose as IRS e-Services and attempt to steal e-Services users’ usernames and passwords.
	 
Remote takeover schemes in which cybercriminals actually take control of preparers’ computers and file fraudulent tax returns.
The series of security awareness tips focus on security measures tax professionals should take to better protect taxpayer data and to guard against the ever-evolving nature of identity theft and refund fraud.
The IRS also strongly urges all tax professionals to sign up for official IRS communications such as e-News for Tax Professionals. There also are social media options including Twitter.com/IRStaxpros.
Additional IRS Resources
IRS Tax Tip
Tax Professionals: Protect Your Clients; Protect Yourself   

IRS YouTube Videos
Security Summit: Be Cautious When Using Wi-Fi — English (obsolete)
Security Summit: Update Your Password Regularly — English (obsolete)
Phishing - Malware — English | Spanish | ASL (obsolete)

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Note to Editor: This is the fifth in a series of reminders to help taxpayers prepare for the upcoming tax filing season.
IR-2016-162, December 6, 2016
WASHINGTON — As tax filing season approaches, the Internal Revenue Service has information for taxpayers who wonder how long to keep tax returns and other documents.
Generally, the IRS recommends keeping copies of tax returns and supporting documents at least three years. Some documents should be kept up to seven years in case a taxpayer needs to file an amended return or if questions arise. Keep records relating to real estate up to seven years after disposing of the property.
Health care information statements should be kept with other tax records. Taxpayers do not need to send these forms to IRS as proof of health coverage. The records taxpayers should keep include records of any employer-provided coverage, premiums paid, advance payments of the premium tax credit received and type of coverage. Taxpayers should keep these — as they do other tax records — generally for three years after they file their tax returns.
Whether stored on paper or kept electronically, the IRS urges taxpayers to keep tax records safe and secure, especially any documents bearing Social Security numbers. The IRS also suggests scanning paper tax and financial records into a format that can be encrypted and stored securely on a flash drive, CD or DVD with photos or videos of valuables. 
Now is a good time to set up a system to keep tax records safe and easy to find when filing next year, applying for a home loan or financial aid. Tax records must support the income, deductions and credits claimed on returns. Taxpayers need to keep these records if the IRS asks questions about a tax return or to file an amended return.
It is even more important for taxpayers to have a copy of last year’s tax return as the IRS makes changes to authenticate and protect taxpayer identity. Beginning in 2017, some taxpayers who e-file will need to enter either the prior-year adjusted gross income or the prior-year self-select PIN and date of birth. If filing jointly, both taxpayers’ identities must be authenticated with this information. The AGI is clearly labeled on the tax return. Learn more at Validating Your Electronically Filed Tax Return. 
Taxpayers who need tax information can request a free transcript for the past three tax years. The ‘Get Transcript’ tool on IRS.gov is the fastest way to get a transcript. 
If taxpayers are still keeping old tax returns and receipts stuffed in a shoebox in the back of the closet, they might want to rethink that approach. Keep tax, financial and health records safe and secure whether stored on paper or kept electronically. When records are no longer needed for tax purposes, ensure the data is properly destroyed to prevent the information from being used by identity thieves. 
If disposing of an old computer, tablet, mobile phone or back-up hard drive, keep in mind it includes files and personal data. Removing this information may require special disk utility software. More information is available on IRS.gov at How long should I keep records? 
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IR-2016-161, December 6, 2016
WASHINGTON — The Internal Revenue Service today reminded wrongfully-incarcerated taxpayers, wishing to take advantage of the special retroactive tax exclusion now available to them, that in many cases, they must file their refund claims by Dec. 19.
This income tax exclusion applies to any civil damages, restitution or other monetary award received in connection with a taxpayer’s incarceration. The wrongful-incarceration exclusion was included in the Protecting Americans from Tax Hikes (PATH) Act enacted last December.
This legislation provides a special one-year window during which an eligible wrongfully-incarcerated individual can file a refund claim based on any civil damages, restitution or other monetary award received and reported in a prior tax year, even if the normal statute of limitations had already expired for that year. Without this special provision, refund claims for tax-years 2012 and earlier would be barred in most cases. The deadline for mailing a claim under this special rule is December 19, 2016.
Taxpayers who in the past received payments related to their wrongful incarceration and included those payments in taxable income can file a refund claim for any income tax paid. To do this, eligible taxpayers must file Form 1040-X for each year these payments were reported and write “Incarceration Exclusion PATH Act” at the top of each Form 1040X they submit.
To ensure efficient, consistent processing, the IRS has established a special filing address for amended returns claiming the wrongful-incarceration exclusion. Send these Forms 1040-X, along with any supplemental documentation, to:
Internal Revenue Service
333 W. Pershing
Stop 6503 5th Floor
Kansas City, MO 64108
Allow up to 16 weeks for processing. In most cases, taxpayers can then use the Where's My Amended Return? application on IRS.gov to track the status of their refund claims.
Under the new law, there are no reporting requirements for receipt of an award qualifying for the wrongful-incarceration exclusion. This means for the year an award is received, recipients need not report the award on their return (Form 1040) or submit any documentation to the IRS.
A set of frequently-asked questions, available on IRS.gov, provides further details on who qualifies for the exclusion, payments that qualify and the documentation and recordkeeping requirements that apply.
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IR-2016-159, Dec. 5, 2016
WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning Jan. 1, 2017. The rates will be: 
four (4) percent for overpayments [three (3) percent in the case of a corporation];
1 and one-half (1.5) percent for the portion of a corporate overpayment exceeding $10,000;
four (4) percent for underpayments; and
six (6) percent for large corporate underpayments. 
Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. 
Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.
The interest rates announced today are computed from the federal short-term rate determined during October 2016 to take effect Nov. 1, 2016, based on daily compounding.
Revenue Ruling 2016-28PDF, announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2016-51, dated Dec. 19, 2016.
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IR-2016-157, December 2, 2016
WASHINGTON — The Internal Revenue Service today reminded researchers that the fall 2016 issue of the Statistics of Income Bulletin is available on IRS.gov. The Statistics of Income (SOI) Division produces the online Bulletin quarterly, providing the most recent data available from various tax and information returns filed by U.S. taxpayers. This issue includes articles on the following topics:
Sole Proprietorship Returns, Tax Year 2014: For Tax Year 2014, taxpayers reported nonfarm sole proprietorship activity on approximately 24.6 million individual income tax returns, a 2.3-percent increase from 2013. Profits rose to $317.1 billion for 2014, up almost 5 percent from the previous year.  
Partnership Returns, Tax Year 2014: The number of partnerships and partners in the United States continued to increase for Tax Year 2014. Partnerships filed more than 3.6 million returns for the year, representing more than 27 million partners.  
Transactions Between Large Foreign-Owned Domestic Corporations and Foreign Related Persons, Tax Year 2010: The total value of non-loan transactions between large foreign-owned domestic corporations and related foreign parties amounted to $1.208 trillion for Tax Year 2010, a 1.8-percent increase from the 2008 study’s $1.187 trillion.   
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, RAAS:S, Internal Revenue Service, 1111 Constitution Avenue NW, (K-Room 4112), Washington, DC 20224.
Related Items:
SOI Bulletin: Summer 2016
Historical Tables and Appendix
Tax Statistics
 
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IR-2016-156, December 1, 2016
WASHINGTON — The Internal Revenue Service and its Security Summit partners today announced the start of “National Tax Security Awareness Week.” As part of the Security Summit effort, the IRS, the states and the tax community will share a variety of information throughout next week to educate taxpayers on steps they should take to protect themselves from identity theft and tax scams as well as protect their valuable financial data in advance of the upcoming filing season. 
The week, which runs Dec. 5-9, will feature a series of consumer warnings and tips that will be released daily and featured on the Taxes. Security. Together. webpage and a one-page Publication 4524, Security Awareness for TaxpayersPDF.
The IRS, state tax agencies and the tax community came together in 2015 to combat tax-related identity theft as a coordinated partnership. But they realized one partner was missing:  taxpayers.
The IRS and its partners need the help of all taxpayers to help protect important tax and financial data. The Security Summit also needs the help of tax professionals and businesses to share information and help educate clients and employees about security measures.
“With holiday shopping underway and the 2017 tax season about to begin in January, we are entering a period where many people will be using sensitive financial and tax data on their computers,” said IRS Commissioner John Koskinen. “In the months ahead, more than 100 million tax returns will be completed on laptops and desktops by taxpayers and tax professionals, making this the perfect time to take steps to protect your valuable information. As the holiday season approaches, we also encourage everyone to look out for friends and family who may not be tech savvy and may be leaving their computers vulnerable to identity thieves.”
The IRS and its partners will be promoting a range of topics related to computer security and tax scams, reminding taxpayers to:
Always use security software with firewall and anti-virus protections. Make sure the security software is always turned on and can automatically update. Encrypt sensitive files such as tax records you store on your computer. Use strong passwords.
Learn to recognize and avoid phishing emails, threatening phone calls and texts from thieves posing as legitimate organizations such as your bank, credit card company and government organizations, including the IRS. Do not click on links or download attachments from unknown or suspicious emails.  
Protect your personal data. Don’t routinely carry your Social Security card, and make sure your tax records are secure. Treat your personal information like you do your cash; don’t leave it lying around.
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IR-2016-155, December 1, 2016
WASHINGTON — The Internal Revenue Service announced today the launch of an online application that will assist taxpayers with straightforward balance inquiries in a safe, easy and convenient way.
This new and secure tool, available on IRS.gov allows taxpayers to view their IRS account balance, which will include the amount they owe for tax, penalties and interest. Taxpayers may also continue to take advantage of the various online payment options available by accessing any of the payment features including: direct pay, pay by card and Online Payment Agreement. As part of the IRS vision for the future taxpayer experience, the IRS anticipates that other capabilities will continue to be added to this platform as they are developed and tested.
“This new tool is part of the IRS’s commitment to improve and expand taxpayer services by providing additional online taxpayer options,” said IRS Commissioner John Koskinen. “The new ‘balance due’ feature, paired with the existing online payment options, will increase the availability of self-service interactions with the IRS. This will give taxpayers another way to take care of their tax obligations in a fast and secure manner.”
Before accessing the tool, taxpayers must authenticate their identities through the rigorous Secure Access process. This is a two-step authentication process, which means returning users must have their credentials (username and password) plus a security code sent as a text to their mobile phones.
Taxpayers who have registered using Secure Access for Get Transcript Online or Get an IP PIN may use their same username and password. To register for the first time, taxpayers must have an email address, a text-enabled mobile phone in the user's name and specific financial information, such as a credit card number or specific loan numbers. Taxpayers may review the Secure Access  process prior to starting registration.
As part of the security process to authenticate taxpayers, the IRS will send verification, activation or security codes via email and text. The IRS warns taxpayers that it will not initiate contact via text or email asking for log-in information or personal data. The IRS texts and emails will only contain one-time codes.
In addition to this new functionality, the IRS continues to provide several self-service tools and helpful resources available on IRS.gov for individuals, businesses and tax professionals.
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IR-2015-16, Jan. 30, 2015
WASHINGTON — The Internal Revenue Service today warned taxpayers about groups masquerading as a charitable organization to attract donations from unsuspecting contributors, one of the “Dirty Dozen” for the 2015 filing season.
"When making a donation, taxpayers should take a few extra minutes to ensure their hard-earned money goes to legitimate and currently eligible charities,” said IRS Commissioner John Koskinen. “IRS.gov has the tools taxpayers need to check out the status of charitable organizations.”
Compiled annually, the “Dirty Dozen” lists a variety of common scams that taxpayers may encounter anytime, but many of these schemes peak during filing season as people prepare their returns or hire someone to prepare their taxes.
Illegal scams can lead to significant penalties and interest and possible criminal prosecution. IRS Criminal Investigation works closely with the Department of Justice to shut down scams and prosecute the criminals behind them.
The IRS offers these basic tips to taxpayers making charitable donations:
Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. IRS.gov has a search feature, Exempt Organizations Select Check, which allows people to find legitimate, qualified charities to which donations may be tax-deductible.
Don’t give out personal financial information, such as Social Security numbers or passwords to anyone who solicits a contribution from you. Scam artists may use this information to steal your identity and money. People use credit card numbers to make legitimate donations but please be very careful when you are speaking with someone who called you.
Don’t give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the gift.
Call the IRS toll-free disaster assistance telephone number (1-866-562-5227) if you are a disaster victim with specific questions about tax relief or disaster related tax issues.
Impersonation of Charitable Organizations
Another long-standing type of abuse or fraud involves scams that occur in the wake of significant natural disasters.
Following major disasters, it’s common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Scam artists can use a variety of tactics. Some scammers operating bogus charities may contact people by telephone or email to solicit money or financial information. They may even directly contact disaster victims and claim to be working for or on behalf of the IRS to help the victims file casualty loss claims and get tax refunds.
They may attempt to get personal financial information or Social Security numbers that can be used to steal the victims’ identities or financial resources. Bogus websites may solicit funds for disaster victims.
To help disaster victims, the IRS encourages taxpayers to donate to recognized charities.
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IR-2015-14, Jan. 29, 2015
WASHINGTON — The Internal Revenue Service Criminal Investigation Division (IRS-CI) and Her Majesty’s Revenue & Customs (HMRC) co-hosted a three-day International Criminal Tax Symposium in Washington, D.C., Jan. 27 – 29, 2015. The symposium focused on combating offshore tax evasion and international financial crimes — including cyber-crime — and brought together delegates from criminal tax and enforcement programs from Australia, Canada, The Netherlands, Norway, New Zealand, the United Kingdom and the United States.
Recognizing the increasing trends in sophisticated tax evasion and other financial crimes crossing international borders, the symposium participants discussed best practices and methods of effective investigations as well as other strategies to combat emerging issues. The delegates focused on four key areas, including combating beneficial ownerships and the use of shell companies, transnational organized crime, combating offshore tax evasion and refund crimes and repayment fraud.
Combating international financial crimes is a top priority for all of the participating countries and each actively pursues offshore tax evaders, promoters and financial institutions involved in hiding income and assets offshore. Currently, many countries coordinate through international and interagency task forces, exchange of information methods, joint investigations and other formal and informal methods of international cooperation. The symposium delegates discussed further enhancements to this international collaboration moving forward.
“The IRS continues to enhance its international efforts through a number of strategies working with international law enforcement and actively participating in a number of international financial task force groups. We will continue our recent successes in international cases, following the money across the world to bring criminals to justice,” said Richard Weber, Chief, IRS-Criminal Investigation. “Those who believe they can cross international borders to commit financial crimes will find that they have far fewer places to hide.”
“HMRC is committed to tackling tax crimes through international collaboration and ensuring there is no safe haven for the proceeds of crime,” said Richard Summersgill, Director, HMRC Criminal Investigation. “The world is becoming a much smaller place for those who want to hide themselves and their assets behind anonymous corporate structures.”
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IR-2015-13, Jan. 29, 2015                                                                             
WASHINGTON —The Internal Revenue Service’s Low Income Taxpayer Clinic (LITC) Program Office has issued its annual program report, which describes how LITCs have assisted thousands of low income taxpayers nationwide with free or low-cost representation, education and advocacy services.
LITCs provide free or low-cost assistance to low income individuals who have tax disputes with the IRS, such as an audit, appeals hearing, collection matter or litigation. LITCs also conduct education and outreach to taxpayers who speak English as a second language (ESL). In addition, they advocate for low income taxpayers and highlight the need to change administrative practices and procedures that cause their clients hardship. 
The reportPDF explains how LITCs help low income and ESL individuals understand and exercise their rights as U.S. taxpayers. The report also provides an overview and history of the LITC program, discusses the type of cases that LITCs work, and reports the results that LITCs achieve on behalf of their clients.
During 2013, LITCs represented 20,972 taxpayers in disputes with the IRS and provided consultation and advice to an additional 25,179 taxpayers. LITCs helped taxpayers secure more than $5.2 million in tax refunds and eliminate over $51.2 million in tax liabilities, penalties and interest. LITCs also conducted 3,640 educational activities attended by 129,584 persons. Almost 2,000 volunteers contributed to the success of the LITCs.
The LITC program has a three-pronged mission — to represent, to educate and to advocate for low income and ESL taxpayers. Included in the report are numerous stories that provide examples of how LITCs assist low income and ESL taxpayers. One example: A homeless taxpayer faced a large tax debt which resulted in the IRS filing a notice of federal tax lien. The LITC obtained an offer in compromise to eliminate the debt and a withdrawal of the federal tax lien, which enabled the taxpayer to secure housing and regain his independence.
The IRS 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.
Other tax exempt organizations that serve low income individuals and families.
The Low Income Taxpayer Clinic Program Report is now available online.
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IRS YouTube VideoPhishing-Malware: English | Spanish | ASL
IR-2015-6, Jan. 23, 2015
WASHINGTON — The Internal Revenue Service today warned taxpayers to watch out for fake emails or websites looking to steal personal information. These “phishing” schemes continue to be on the annual IRS list of “Dirty Dozen” tax scams for the 2015 filing season.
"The IRS won’t send you an email about a bill or refund out of the blue. Don’t click on one claiming to be from the IRS that takes you by surprise,” said IRS Commissioner John Koskinen. “I urge taxpayers to be wary of clicking on strange emails and websites. They may be scams to steal your personal information.”
Compiled annually, the “Dirty Dozen” lists a variety of common scams that taxpayers may encounter anytime but many of these schemes peak during filing season as people prepare their returns or find people to help with their taxes.
Illegal scams can lead to significant penalties and interest and possible criminal prosecution. IRS Criminal Investigation works closely with the Department of Justice (DOJ) to shutdown scams and prosecute the criminals behind them.
Stop and Think before Clicking
Phishing is a scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information. Armed with this information, a criminal can commit identity theft or financial theft.
If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System (EFTPS), report it by sending it to phishing@irs.gov.
It is important to keep in mind the IRS generally does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. The IRS has information online that can help you protect yourself from email scams.
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IRS YouTube VideoIRS Tax Payment Options: English | Spanish | ASL
Podcast: EnglishMP3 | SpanishMP3
 
IR-2015-36, Feb. 27, 2015
WASHINGTON ― Farmers and fishermen who miss this year’s March 2 tax deadline because they are receiving corrected premium tax credit forms (Form 1095-A) from the Health Insurance Marketplace  will have until April 15, 2015, to file their 2014 returns and pay any tax due, the Internal Revenue Service announced today.
The IRS is providing this relief because a number of taxpayers have been informed that they will be receiving corrected Forms 1095-A from the Health Insurance Marketplace. Taxpayers need this form to file a complete and accurate return. As a result, the IRS is waiving the penalty for failing to make 2014 estimated tax payments for any farmer or fisherman who, due to this delay, files their return and pays any tax due by Wednesday, April 15. Additional guidance on this issue will be forthcoming.
Normally, farmers and fishermen who choose not to make quarterly estimated tax payments are not subject to a penalty if they file their returns and pay the full amount of tax due by March 1. This year, the due date was pushed back to Monday, March 2, because the normal deadline falls on a Sunday. A taxpayer qualifies as a farmer or fisherman for tax year 2014 if at least two-thirds of the taxpayer’s total gross income was from farming or fishing in either 2013 or 2014.
Farmers and fishermen requesting this penalty waiver must attach Form 2210-F to their tax return. The form can be submitted electronically or on paper. The taxpayer’s name and identifying number should be entered at the top of the form, the waiver box (Part I, Box A) should be checked, and the rest of the form should be left blank.
General information for tax filers about the 1095-A error and how individuals can learn if their form is affected is available on the CMS website here. Treasury provided additional information for tax filers who have already filed using an incorrect form, which is available here.
Forms, instructions, and other tax assistance are available on IRS.gov. The IRS reminds farmers, fishermen and other individual filers that the new IRS Direct Pay tool offers taxpayers the fastest and easiest way to pay any tax due. Details on this and other payment options are available through the Pay Your Tax Bill link on IRS.gov.
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IR-2015-35, Feb. 27, 2015
WASHINGTON — The Internal Revenue Service today announced that the Winter 2015 issue of the Statistics of Income Bulletin is now available on IRS.gov. Articles provide the most recent data available from various tax and information returns filed by U.S. taxpayers. This particular issue includes articles on the following topics:
Sole Proprietorship Returns, 2012 — Profits for almost 24 million returns with sole proprietorship activ­ity for Tax Year 2012 increased during 2011, reaching $304.9 billion. In constant dollars, total nonfarm sole proprietorship profits increased 6 percent, following a 3-percent increase between 2010 and 2011. The professional, scientific and technical services sector reported the largest profits of any sector followed by the health care and social assistance sector. In comparison, the real estate and rental and leasing sector and the construction sector reported the larg­est percentage increases in profits.
	 
Foreign Recipients of U.S. Income, 2011 — U.S.-source income paid to foreign persons, as reported on Form 1042-S, totaled $568.5 billion for Calendar Year 2011, up almost 2 percent from 2010. Withholding taxes on this income fell by about 12 percent to almost $9 billion in 2011. Almost 90 percent of all U.S.-source income paid to foreign persons was exempt from withholding tax. The residual U.S.-source income subject to tax was withheld at an average rate of 15 percent.
	 
Individual Tax Returns Filed by Dependents, 1987‒2011 — To help customers, who use individ­ual tax data published in Statistics of Income’s annual publications, SOI has separated the data collected from tax returns filed by dependents (dependent returns) from the data collected from all individual tax returns. Prior to the Tax Reform Act of 1986 (TRA86), all taxpayers received the benefit of taking a personal exemption, including those claimed as a dependent on another person’s tax return. The figures and tables in this article include only post-1986 tax data. Individual tax returns filed by dependents represented between 5.5 percent (1987) and 9 percent (2011) of all returns filed during the 25-year period.
	 
Partnership Returns, 2012 —  Partnerships filed more than 3 million tax returns for the year, representing more than 25 million partners. The real estate and leasing sector contained nearly half of all partnerships and just over a quarter of all partners. Domestic limited liability companies made up the majority of all partnerships, surpassing all other entities for the 11th consecutive year. Total receipts for all partnerships increased more than 9 percent over 2011 to $6.6 trillion.
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: Winter 2015
Historical Tables and Appendix
Tax Statistics
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IR-2015-34, Feb. 26, 2015
WASHINGTON — Almost 40 million tax refunds worth nearly $125 billion have been issued as of Feb. 20, according to Internal Revenue Service statistics released today. The average refund is $3,120.
The IRS has processed nearly 50 million returns, about one-third of the total individual federal income tax returns the agency expects to receive this year, with almost 83 percent of those returns resulting in refunds. More than 92 percent of refunds have been directly deposited into taxpayer accounts. The IRS recommends direct deposit as a safe, quick way for taxpayers to get their refunds.
The IRS also recommends taxpayers who have yet to file explore the numerous online tools and resources available on IRS.gov, which taxpayers visited almost 160 million times so far this year.
Longer wait times on IRS phone lines and at IRS offices mean it’s more important than ever for taxpayers to use IRS online tools and resources on IRS.gov.
 

2015 FILING SEASON STATISTICS


Cumulative statistics comparing 2/21/14 and 2/20/15


Individual Income Tax Returns:


2014


2015


% change


Total Receipts


49,558,000


49,651,000


0.2


Total Processed


48,335,000


48,295,000


-0.1


 


 


 


 


E-filing Receipts:


 


 


 


TOTAL           


46,641,000


47,157,000


1.1


Tax Professionals


24,687,000


23,725,000


-3.9


Self-prepared


21,954,000


23,432,000


6.7


 


 


 


 


Web Usage:


 


 


 


Visits to IRS.gov


143,672,874


158,287,233


10.17%


 


 


 


 


Total Refunds:


 


 


 


Number


40,389,000


39,964,000


-1.1


Amount


$125.831


billion


124.670


Billion


-0.9


Average refund


$3,116


$3,120


0.1


 


 


 


 


Direct Deposit Refunds:


 


 


 


Number


35,694,000


36,817,000


3.1


Amount


$112.628


billion


$118.496


Billion


5.2


Average refund


$3,155


$3,218


2.0

 
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IR-2015-33, Feb. 25, 2015
WASHINGTON ― With next Monday’s tax deadline fast approaching for many farmers and fishermen, the Internal Revenue Service is reminding these and other individual filers that the new IRS Direct Pay tool offers taxpayers the fastest and easiest way to pay the taxes they owe.
Available at IRS.gov/directpay, this free online tool allows individuals to securely pay their income tax directly from checking or savings accounts without any fees or pre-registration. More than 2.8 million tax payments totaling over $6.3 billion have been received from individual taxpayers since Direct Pay debuted last year during the tax-filing season.
Direct Pay offers individual taxpayers an easy way to quickly pay the amount due on their return or tax bill, or make quarterly estimated tax payments without having to write a check, buy a stamp or find a mailbox. Payments can even be scheduled up to 30 days in advance.
Direct Pay is available 24 hours a day, seven days a week. Any taxpayer who uses the tool receives instant confirmation that their payment was submitted. More information about Direct Pay is available on IRS.gov.
Direct Pay cannot be used to pay the federal highway use tax, payroll taxes or other business taxes. Taxpayers who wish to e-pay their federal business taxes should enroll in the Electronic Federal Tax Payment System (EFTPS), or click on the Pay Your Tax Bill icon to check out other payment options.
Farmers and fishermen who chose to forgo making quarterly estimated tax payments for 2014 generally must file their 2014 federal return and pay any tax due by Monday, March 2, 2015. (The normal March 1 deadline is pushed back a day because this date falls on a Sunday this year.)
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IR-2015-31, Feb. 18, 2015
WASHINGTON — The Internal Revenue Service today warned return preparers and other tax professionals to be on guard against bogus emails making the rounds seeking updated personal or professional information that in reality are phishing schemes.
“I urge taxpayers to be wary of clicking on strange emails and websites,” said IRS Commissioner John Koskinen. “They may be scams to steal your personal information.”
Specifically, the bogus email asks tax professionals to update their IRS e-services portal information and Electronic Filing Identification Numbers (EFINs). The links that are provided in the bogus email to access IRS e-services appear to be a phishing scheme designed to capture your username and password. This email was not generated by the IRS e-services program. Disregard this email and do not click on the links provided.
Phishing made this year’s Dirty Dozen list of IRS tax scams. The full list is available on IRS.gov.
Phishing is a scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information. Armed with this information, a criminal can commit identity theft or financial theft.
If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System, report it by sending it to phishing@irs.gov.
In general, the IRS has added and strengthened protections in our processing systems this filing season to protect the nation's taxpayers. For this tax season, we continue to make important progress in stopping identity theft and other fraudulent refunds.
It is important to keep in mind the IRS generally does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. The IRS has information online that can help you protect yourself from email scams.
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IR-2015-30, Feb. 18, 2015
WASHINGTON — The Internal Revenue Service announced today a limited test in 10 of its larger Tax Assistance Centers around the country to determine if an appointment-based  service approach can help reduce taxpayer wait times during a time of severe budget cuts.
While the IRS believes this approach will benefit taxpayers by helping them avoid long waits in line that they otherwise might have experienced, the IRS is testing this process during the tax filing season to ensure this is a more efficient approach for taxpayers.
“During a challenging filing season with a very limited budget, we need to find ways to increase our efficiency and still provide the best service possible to taxpayers,” said IRS Commissioner John Koskinen. “My hope is that this test increases the level of customer service that we can provide while minimizing needless burden on taxpayers.”
The IRS believes the appointments could help taxpayers by allowing them to know in advance that they can get the service they need. The process typically in place at most IRS offices cannot guarantee when or if a taxpayer can receive assistance; it is on a first come-first served basis. This situation can force taxpayers to wait in long lines, sometimes with waits lasting over an hour.
The initial test locations available by appointment are: Atlanta, Ga. (Atlanta-Woodcock), Austin, Texas, Birmingham, Ala., Chicago, Ill. (Dearborn), Denver, Colo., Fresno, Calif., Hartford, Conn., Plantation, Fla., San Antonio, Texas, and Seattle, Wash. The appointment-based test begins Feb. 23.
Overall, the IRS has more than 350 walk-in locations across the nation.
Taxpayers should always check IRS.gov for days and hours of service as well as services offered at the location they plan to visit. For information on how to make an appointment, please visit the contact my local office page on IRS.gov.
At these 10 locations, taxpayer service will continue to be offered without an appointment for those picking up limited forms or making a payment, but the IRS encourages taxpayers to use IRS.gov to get forms and Direct Pay to make the payment online whenever possible. All other services will require an appointment. Additional test sites may be added in the near future.
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