vania-janet/multiturn-rag-retrieval-data huggingface dataset:
Newsroom | Internal Revenue Service
IRS announces special Saturday hours for face-to-face help; more than 50 Taxpayer Assistance Centers open across the nation
IR-2024-41, Feb. 14, 2024 — As part of a continuing effort to improve service this tax season, the Internal Revenue Service today announced special Saturday hours for the next four months at specific Taxpayer Assistance Centers (TACs) across the country.
Presidents Day period marks peak time for IRS phone lines; first try IRS online tools and resources for help
IR-2024-40, Feb. 14, 2024 — With the 2024 filing season in full swing, the Internal Revenue Service encourages taxpayers to visit IRS.gov and use online tools to get answers quickly and avoid phone delays during the anticipated peak demand for IRS phone lines around the Presidents Day holiday. 
IRS shares 7 warning signs Employee Retention Credit claims may be incorrect; urges businesses to revisit eligibility, resolve issues now before March 22
IR-2024-39, Feb. 13, 2024 — With a key March deadline quickly approaching, the Internal Revenue Service today highlighted special warning signs that an Employee Retention Credit claim may be questionable to help small businesses that may need to resolve incorrect claims.
IRS crime-fighting boss announces retirement
IR-2024-38, Feb. 12, 2024 — Internal Revenue Service Criminal Investigation (CI) announced Friday that Chief Jim Lee will retire from federal service, effective April 6.
Treasury, IRS update frequently asked questions for the Premium Tax Credit
IR-2024-37, Feb 9, 2024 — The Internal Revenue Service today updated its frequently asked questions (FAQs) for the Premium Tax Credit.
IRS warns tax professionals to be aware of EFIN scam email; special webinars offered next week
IR-2024-36, Feb. 8, 2024 — The Internal Revenue Service and Security Summit partners today alerted tax professionals of a scam email impersonating various software companies in an attempt to steal Electronic Filing Identification Numbers (EFINs).
IRS: West Virginia taxpayers impacted by severe storms, flooding, landslides and mudslides qualify for tax relief; various deadlines postponed to June 17
What to Expect for Refunds This Year | Internal Revenue Service
You will get personalized refund information based on the processing of your tax return. The tool will provide an actual refund date as soon as the IRS processes your tax return and approves your refund.
Call us about your refund status only if Where's My Refund? recommends you contact us.
Direct Deposit
Join the taxpayers who get their refunds faster by using e-file and direct deposit. It's always been the easiest, safest, and fastest way to receive your refund.  Just select it as your refund method through your tax software and type in the account number and routing number, or tell your tax preparer you want direct deposit. You can even use direct deposit if you are still filing by paper. Be sure to double check your entry to avoid errors.
Your routing and account numbers can be found on the bottom of your checks, through your online banking application or by contacting your financial institution directly. Do not enter the number on your bank card.
If you have a prepaid debit card, you may be able to have your refund applied to the card. Many reloadable prepaid cards have account and routing numbers that you could provide to the IRS. You would need to check with the financial institution to ensure your card can be used and to obtain the routing number and account number, which may be different from the card number.
Your refund should only be deposited directly into U.S. bank or U.S. bank affiliated accounts that are in your own name; your spouse’s name or both if it’s a joint account. No more than three electronic refunds can be deposited into a single financial account or pre-paid debit card. Taxpayers who exceed the limit will receive an IRS notice and a paper refund.
Whether you file electronically or on paper, direct deposit gives you access to your refund faster than a paper check. Refunds that are direct deposited are not delayed for disaster and other weather-related events affecting mail delivery.
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
PURPOSE This revenue procedure provides that the Internal Revenue Service will not challenge the accuracy of income tax returns filed in compliance with Notice 2008-28, 2008-10 I.R.B. 546, by eligible individuals who enter $1.00 in adjusted gross income solely for purposes of effectuating the electronic filing of the return. SECTION 2. BACKGROUND .01 The Economic Stimulus Act of 2008 amended section 6428 of the Internal Revenue Code to provide economic stimulus payments to eligible individuals. For this purpose, an eligible individual is any individual other than a nonresident alien, an estate or trust, or an individual who can be claimed as dependent under section 151 for the taxable year. See section 6428(e)(3). In general, the amount of the economic stimulus payment is the lesser of (1) the individual’s net income tax liability, or (2) $600 ($1,200 in the case of a joint return). See section 6428(a). .02 As provided in section 6428(b), individuals with at least $3,000 of “qualifying income” may receive a minimum payment of $300 ($600 in the case of a joint return), even though the individual has no net income tax liability. Qualifying income as defined in section 6428(e)(1) means: earned income as defined in section 32(c)(2) that is includible in gross income for federal income tax purposes (including, if elected, certain combat zone compensation of members of the Armed Forces); social security benefits (including monthly retirement, survivor and disability benefits, but not including supplemental security income (SSI) payments) and Tier I railroad retirement benefits described in section 86(d); and disability compensation, disability pension and survivors’ benefits from the Department of Veterans’ Affairs (VA) pursuant to Chapters 11, 13, or 15 of Title 38 of the United States Code. .03 Section 6012(a) requires every individual who (1) has gross income for the taxable year which equals or exceeds the sum of the exemption amount plus the applicable standard deduction, or (2) has received advance payment of earned income credit under section 3507 to file an income tax return for that taxable year.
Newsroom | Internal Revenue Service
Interest rates remain the same for the third quarter of 2024
IR-2024-138, May 9, 2024 — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning July 1, 2024.
IRS: Home improvements could help taxpayers qualify for home energy credits
IR-2024-137, May 9, 2024 — The Internal Revenue Service reminds taxpayers that making certain energy efficient updates to their homes could qualify them for home energy credits.
To protect against identity theft, IRS adds additional protections to Centralized Authorization File, Transcript Delivery System; changes designed to protect sensitive tax pro, taxpayer information
IR-2024-136, May 8, 2024 — With identity theft and refund fraud an ongoing concern, the Internal Revenue Service today highlighted additional protections for tax professionals being taken to increase security for the Centralized Authorization File (CAF) program and placed new guidelines on requesting client transcripts by phone.
IRS encourages tax-exempt organizations to file their taxes ahead of May 15 deadline 
IR-2024-135, May 6, 2024 — The Internal Revenue Service encouraged thousands of tax-exempt organizations today to file their taxes ahead of their filing deadline.
Two IRS teams named finalists for Service to America Medals during Public Service Recognition Week; honored for paperless processing, $3.4 billion cryptocurrency seizure
IR-2024-134, May 6, 2024 — To help celebrate this year’s Public Service Recognition Week, the Internal Revenue Service today recognized two IRS teams that reached the finals for the 2024 Samuel J. Heyman Service to America Medals. 
IRS final reminder: Time to claim $1 billion in tax refunds from 2020 expires May 17
IR-2024-133, May 6, 2024 ― The Internal Revenue Service today reminded the 1 million people who didn’t file their tax year 2020 returns they may be eligible for a refund if they file by the May 17 deadline. 
Treasury, IRS issue frequently asked questions regarding disaster relief related to retirement plans and IRAs
IR-2024-132, May 3, 2024 — The Internal Revenue Service today issued frequently asked questions (FAQs) in Fact Sheet 2024-19, relating to rules for distributions from retirement plans and IRAs and for retirement plan loans, for certain individuals impacted by federally declared major disasters.
Newsroom | Internal Revenue Service
IRS.gov offers last-minute filing tips, resources to help taxpayers who still need to file before April 15; special Saturday hours in 70 locations
IR-2024-108, April 12, 2024 — With the April tax deadline arriving next week, the Internal Revenue Service today reminded millions of last-minute tax filers that the agency has a variety of free tools and resources available on IRS.gov.
Treasury, IRS issue corrected census tracts for the Qualified Alternative Fuel Vehicle Refueling Property Credit
IR-2024-107, April 12, 2024 — The Department of Treasury and Internal Revenue Service today corrected Appendix A and Appendix B of Notice 2024-20 to add additional eligible census tracts for the qualified alternative fuel vehicle refueling property credit.
Need more time to file a federal tax return? It’s easy with IRS Free File
IR-2024-106, April 11, 2024 — With the April 15 tax filing deadline fast approaching, the Internal Revenue Service reminds taxpayers who need more time to file their return that receiving an extension is quick and easy through IRS Free File on IRS.gov. 
Dirty Dozen: Bogus tax avoidance strategies, schemes with an international element wrap up annual taxpayer awareness campaign
IR-2024-105, April 11, 2024 — The Internal Revenue Service wraps up the 2024 Dirty Dozen campaign with a warning to taxpayers regarding promoters selling bogus tax strategies and fraudulent offshore schemes designed to reduce or avoid taxes altogether.
Dirty Dozen: High-income filers vulnerable to illegal tax schemes; face risk from improper art donation deductions, charitable remainder annuity trusts, monetized installment sales
IR-2024-104, April 10, 2024 — As part of the Dirty Dozen campaign, the Internal Revenue Service warned wealthy individuals about three tax traps designed for them by dishonest promoters and shady tax practitioners. 
IRS Free File can help those with no filing requirement get overlooked tax credits, refunds; extension requests also available
IR-2024-103, April 10, 2024 — The Internal Revenue Service today encouraged low- to moderate-income individuals and families, especially those who don’t normally file a tax return, to use IRS Free File to prepare their federal tax return and get potentially overlooked refunds and tax credits.
Newsroom | Internal Revenue Service
IR-2024-52, Feb. 27, 2024 — The Internal Revenue Service today announced the addition of two private-sector experts to help the agency’s efforts in the cryptocurrency and other digital assets arena.
IRS: San Diego area taxpayers impacted by severe storms, flooding qualify for tax relief; various deadlines postponed to June 17
IR-2024-51, Feb. 27, 2024 — The Internal Revenue Service announced today tax relief for individuals and businesses in parts of California affected by severe storms and flooding that began on Jan. 21. 
Low Income Taxpayer Clinic is now taking applications for supplemental grants
IR-2024-50, Feb. 26, 2024 — The Internal Revenue Service today announced it will accept supplemental applications from all qualified organizations for Low Income Taxpayer Clinic (LITC) matching grants from Feb. 26 to April 10. 
Treasury, IRS issue frequently asked questions related to the United States Department of Agriculture’s Discrimination Financial Assistance Program 
IR-2024-49, Feb. 23, 2024 — The Internal Revenue Service today issued frequently asked questions (FAQs) in Fact Sheet 2024-05 related to the United States Department of Agriculture’s (USDA) Discrimination Financial Assistance Program. 
Taxpayer Advocacy Panel seeks civic-minded volunteers to apply for the 2025 member year
IR-2024-48, Feb. 22, 2024 — The Internal Revenue Service today announced vacancies in 29 states and territories for the volunteer-led Taxpayer Advocacy Panel (TAP). 
Interest rates remain the same for the second quarter of 2024
IR-2024-47, Feb. 21, 2024 — The Internal Revenue Service today announced interest rates will remain the same for the calendar quarter beginning April 1, 2024. 
IRS begins audits of corporate jet usage; part of larger effort to ensure high-income groups don’t fly under the radar on tax responsibilities
IR-2024-46, Feb. 21, 2024 — Using Inflation Reduction Act funding and as part of ongoing efforts to improve tax compliance in high-income categories, the Internal Revenue Service announced today plans to begin dozens of audits on business aircraft involving personal use. 
Tax Time Guide 2024: What to know before completing a tax return
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
The Service may assert one or more arguments that may include, but are not limited to, asserting that the Taxpayer’s transfer of cash or a note to Main-Trust in exchange for certificates of beneficial interest is a transfer of the distressed assets under § 1001; asserting that Main-Trust does not meet the trust requirements of § 301.7701-4; asserting that Main-Trust is not a taxable trust; asserting that one or more of the entities is properly classified for Federal tax purposes as a partnership subject to §§ 704(c)(1)(C), 734(b) and 743; asserting that the claimed loss deduction under § 165 was not incurred in a transaction undertaken for profit; asserting the judicial doctrines, including substance over form, lack of economic substance, and step transaction; and asserting that, in the case of distressed debt, the distressed debt was worthless under § 166 at the time of contribution to Main-Trust and Sub-Trust. Transactions that are the same as, or substantially similar to, the transaction described in this notice that are entered into after October 22, 2004, are identified as “listed transactions” for purposes of § 1.6011-4(b)(2) and §§ 6111 and 6112 effective February 27, 2008, the date this notice was released to the public. Independent of their classification as listed transactions, transactions that are the same as, or substantially similar to, the transaction described in this notice may already be subject to the requirements of § 6011, § 6111, § 6112, or the regulations thereunder. However, the variations of this transaction described in the Coordinated Issue Paper, “Distressed Asset/Debt Coordinated Issue Paper,” LMSB-04-0407-031 (Apr. 18, 2007), that are subject to the AJCA changes to §§ 704, 734 and 743 are not being identified as “listed transactions” for purposes of this notice, § 1.6011-4(b)(2), § 6111 and § 6112. Persons required to disclose these transactions under § 1.6011-4 who fail to do so may be subject to the penalty under § 6707A, which applies to returns and statements due after October 22, 2004.
Newsroom | Internal Revenue Service
IRS begins audits of corporate jet usage; part of larger effort to ensure high-income groups don’t fly under the radar on tax responsibilities
IR-2024-46, Feb. 21, 2024 — Using Inflation Reduction Act funding and as part of ongoing efforts to improve tax compliance in high-income categories, the Internal Revenue Service announced today plans to begin dozens of audits on business aircraft involving personal use. 
Tax Time Guide 2024: What to know before completing a tax return
IR-2024-45, Feb. 21, 2024 — During the busiest time of the tax filing season, the Internal Revenue Service kicked off its 2024 Tax Time Guide series to help remind taxpayers of key items they’ll need to file a 2023 tax return.
IRS: Free Feb. 22 webinar to focus on taxable transactions with digital assets
IR-2024-44, Feb. 20, 2024 — The Internal Revenue Service announced today that it will hold a free webinar Thursday aimed at tax professionals whose clients receive income through digital asset transactions.
IRS: Many farmers and fishers face March 1 tax deadline
IR-2024-43, Feb. 20, 2024 — The Internal Revenue Service today reminded farmers and fishers who chose to forgo making estimated tax payments by January that they must generally file their 2023 federal income tax return and pay all taxes due by Friday, March 1, 2024. 
IRS: Michigan taxpayers impacted by severe storms, tornadoes and flooding qualify for tax relief; various deadlines postponed to June 17
IR-2024-42, Feb. 15, 2024 — The Internal Revenue Service today announced tax relief for individuals and businesses in parts of Michigan affected by severe storms, tornadoes and flooding that began on Aug. 24, 2023.
IRS announces special Saturday hours for face-to-face help; more than 50 Taxpayer Assistance Centers open across the nation
IR-2024-41, Feb. 14, 2024 — As part of a continuing effort to improve service this tax season, the Internal Revenue Service today announced special Saturday hours for the next four months at specific Taxpayer Assistance Centers (TACs) across the country.
Presidents Day period marks peak time for IRS phone lines; first try IRS online tools and resources for help
Newsroom | Internal Revenue Service
IR-2024-133, May 6, 2024 ― The Internal Revenue Service today reminded the 1 million people who didn’t file their tax year 2020 returns they may be eligible for a refund if they file by the May 17 deadline. 
Treasury, IRS issue frequently asked questions regarding disaster relief related to retirement plans and IRAs
IR-2024-132, May 3, 2024 — The Internal Revenue Service today issued frequently asked questions (FAQs) in Fact Sheet 2024-19, relating to rules for distributions from retirement plans and IRAs and for retirement plan loans, for certain individuals impacted by federally declared major disasters.
IRS releases final guidance for certain clean vehicle credits under the Inflation Reduction Act
IR-2024-131, May 3, 2024 — The Internal Revenue Service issued final regulations today for the new and previously owned clean vehicle credits. 
IRS releases Strategic Operating Plan update outlining future priorities; transformation momentum accelerating following long list of successes for taxpayers
IR-2024-130, May 2, 2024 — The Internal Revenue Service today released an update on the Strategic Operating Plan, a blueprint outlining future plans for the agency’s transformation work and highlighting dozens of improvements for taxpayers since passage of the Inflation Reduction Act.
IRS recommends safeguarding information in case of natural disasters
IR-2024-129, May 1, 2024 — The Internal Revenue Service reminds taxpayers that May kicks off the season of disaster preparation with National Wildfire Awareness Month and National Hurricane Preparedness Week, May 5-11. 
National Small Business Week: IRS warns entrepreneurs to take precautions on data security; protect their businesses, employees, customers
IR-2024-128, May 1, 2024 — As National Small Business Week continues, the Internal Revenue Service urges entrepreneurs to put in place data security safeguards protecting their financial, personal and employee information from scams and cybercriminals hunting for easy targets.
Treasury, IRS issue additional guidance and safe harbors for taxpayers to comply with the requirements of the Sustainable Aviation Fuel Credit
IR-2024-127, April 30, 2024 — The Department of Treasury and the Internal Revenue Service today issued Notice 2024-37 for the new Sustainable Aviation Fuel (SAF) Credit created by the Inflation Reduction Act of 2022 (IRA).
Apply for an Employer Identification Number (EIN) online | Internal Revenue Service
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Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
Current subscribers are notified by the Superintendent of Documents when their subscriptions must be renewed. CUMULATIVE BULLETINS The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the Superintendent of Documents. ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET You may view the Internal Revenue Bulletin on the Internet at www.irs.gov. Under information for: select Businesses. Under related topics, select More Topics. Then select Internal Revenue Bulletins. INTERNAL REVENUE BULLETINS ON CD-ROM Internal Revenue Bulletins are available annually as part of Publication 1796 (Tax Products CD-ROM). The CD-ROM can be purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders) or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January. How to Order Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance, detach entire page, and mail to the P.O. Box 371954, Pittsburgh PA, 15250-7954. Please allow two to six weeks, plus mailing time, for delivery. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can e-mail us your suggestions or comments through the IRS Internet Home Page (www.irs.gov) or write to the IRS Bulletin Unit, SE:W:CAR:MP:T:T:SP, Washington, DC 20224 

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