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IR-2024-31, Feb. 1, 2024 — The Internal Revenue Service reminded taxpayers that carefully choosing a tax professional to prepare a tax return is vital to ensuring that their personal and financial information is safe and secure and treated with care.
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내 수정된 신고서가 어디에 있습니까? | Internal Revenue Service
주제 308 수정된 신고서주제202, 세금 납부 옵션수정된 신고서 자주 묻는 질문들내 수정된 신고서가 어디에 있습니까? 사용 가능 시간(영어)양식 1040-X, 수정된 미국 개인 소득세 신고서(영어PDF
 

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주제 308 수정된 신고서

주제202, 세금 납부 옵션

양식 1040-X, 수정된 미국 개인 소득 세금 신고서, 자주 묻는 질문들

내 수정된 신고서가 어디에 있습니까? 사용 가능 시간(영어)

양식 1040-X, 수정된 미국 개인 소득세 신고서(영어)

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Where to File Tax Returns - Addresses Listed by Return Type | Internal Revenue Service

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IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
Estos recordatorios normalmente se habrían emitido como seguimiento después del aviso inicial. Aunque estos avisos recordatorios fueron suspendidos, la multa por falta de pago continúa acumulándose para los contribuyentes que no pagaron sus facturas en su totalidad en respuesta al aviso inicial de saldo adeudado.
Dada esta situación inusual, el IRS está tomando varias medidas antes de reanudar los avisos de cobro normales para los años tributarios 2020 y 2021 para ayudar a los contribuyentes con facturas de impuestos pendientes, incluidas algunas personas que no han recibido un aviso del IRS en más de un año.
Para ayudar a los contribuyentes a medida que se reanudan los procesos normales, el IRS emitirá un recordatorio especial a partir del próximo mes. La carta alertará al contribuyente sobre su responsabilidad, las maneras fáciles de pagar y el monto de su responsabilidad de pago, si se aplica. El IRS insta a los contribuyentes que no pueden pagar el saldo total adeudado a visitar IRS.gov/pagos para hacer arreglos para resolver su factura.
El IRS también está tomando medidas para eliminar las multas por falta de pago para los contribuyentes elegibles afectados por esta situación para los años tributarios 2020 y 2021.
Wage garnishments for taxes | FTB.ca.gov
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IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
ResumenINFORMACIÓN PARAIndividuosContribuyentes internacionalesEntidades caritativas y sin fines de lucroNegocios y trabajadores por cuenta propiaGobiernos federales, estatales y localesGobiernos tribales de indígenas estadounidensesBonos exentos de impuestosPRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOSCómo presentarCuándo presentarDónde presentarActualice su informaciónGENERALObtenga su registro tributarioSolicite un número de identificación del empleador (EIN)Verifique el estado de su declaración enmendadaObtenga un PIN para la protección de la identidad (IP PIN)Declare Sus Impuestos Gratis

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Kredi Enpo pou Timoun | Internal Revenue Service
Demann pou Nimewo Idantifikasyon Kontribyab (TIN) ak Sètifikasyon
 

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About Form 941, Employer's Quarterly Federal Tax Return | Internal Revenue Service
Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021
Clarification of the definition of qualified sick leave wages and qualified family leave wages -- 29-JAN-2021
More time to withhold and pay the employee share of social security tax deferred in 2020 -- 28-JAN-2021
Didn’t get requested PPP loan forgiveness? You can claim the Employee Retention Credit for 2020 on the 4th quarter Form 941 -- 22-JAN-2021
Form W-2 reporting of employee Social Security tax deferred under Notice 2020-65 -- 29-OCT-2020
Changes to reporting tax liabilities if you claim certain nonrefundable credits -- 16-SEP-2020
Failure to deposit penalties on some employers claiming new tax credits -- 21-AUG-2020
Temporary e-file waiver for CPEOs (Notice 2020-35) -- 01-JUN-2020
Impact of recent COVID-19 legislation on employment taxes -- 05-MAY-2020
IRS COVID-19 new FAQs on sick leave and family leave 
Employee Retention Credit for employers subject to closure due to COVID-19 crisis -- 03-APR-2020

Schedules

Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors

File Schedule B (Form 941) if you are a semiweekly schedule depositor. You are a semiweekly depositor if you:
Reported more than $50,000 of employment taxes in the lookback period.
Accumulated a tax liability of $100,000 or more on any given day in the current or prior calendar year.
Schedule B (Form 941)PDF Instructions for Schedule B (Form 941)PDF All Schedule B (Form 941) Revisions 

Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations

Employers use Schedule D (Form 941) to explain certain discrepancies between Forms W-2, Wage and Tax Statement, and Forms 941, Employer's QUARTERLY Federal Tax Return, for the totals of:
Social security wages.
Medicare wages and tips.
Middle Class Tax Refund | FTB.ca.gov
Watch the California Middle Class Tax Refund Education Video from Visa.

Didn't receive your debit card?
If you have not received your debit card and believe that you are eligible, make sure that your address is up to date with FTB. Visit our Help with the Middle Class Tax Refund page for instructions to update your address.
Receiving and using your debit card
Some taxpayers will receive their payment on a debit card. Refer to the How you'll receive your payment section for information on how debit cards will be distributed.
FTB has partnered with Money Network to provide payments distributed by debit card. Visit the Money Network FAQ page for details on making purchases, withdrawals, and transfers with your debit card payment.
If you have not received your debit card and believe you are eligible, make sure your address is up to date with FTB. Visit our Help with the Middle Class Tax Refund page for instructions to update your address with us.
Note the return address of the envelope is Omaha, NE.

Debit card recipients that have not activated their payment card will receive a reminder letter that includes instructions on activating their debit card.

Determine your eligibility
You are eligible if you:

Filed your 2020 tax return by October 15, 2021[i]
Meet the California adjusted gross income (CA AGI) limits described in the What you may receive section
Were not eligible to be claimed as a dependent in the 2020 tax year
Were a California resident for six months or more of the 2020 tax year
Are a California resident on the date the payment is issued

[i] To receive your payment, you must have filed a complete 2020 tax return by October 15, 2021. However, if you applied for an Individual Taxpayer Identification Number (ITIN) but did not receive it by October 15, 2021, you must have filed your complete 2020 tax return on or before February 15, 2022. ↵Return to place in article
How you'll receive your payment
Californians will receive their MCTR payment by direct deposit or debit card.
Generally, direct deposit payments will be made to eligible taxpayers who e-filed their 2020 CA tax return and received their CA tax refund by direct deposit.
Preparación gratuita de la declaración de impuestos para contribuyentes calificados | Internal Revenue Service
Nota: Los servicios disponibles pueden variar de lugar en lugar, dependiendo de la disponibilidad de voluntarios certificados que tengan el conocimiento de las leyes tributarias necesarias para ayudarle en la preparación de su declaración de impuestos.
Algunos sitios VITA ofrecen a los contribuyentes servicio de Agentes Tramitadores Certificados (CAA, por sus siglas en inglés) (en inglés) junto con sus programas VITA.
Además, visite el sitio web de la Corporación Federal de Seguro de Depósitos (FDIC, por sus siglas en inglés) para información sobre dónde encontrar un banco que pueda abrir una cuenta en línea y cómo escoger la cuenta correcta para usted.
Encuentre un centro VITA o TCE cercano a usted
Los centros VITA y TCE por lo general se encuentran localizados en centros comunitarios, bibliotecas, escuelas, centros comerciales y otras localidades convenientes a través del país. Para localizar el centro VITA o TCE más cercano de usted, utilice la herramienta de localización VITA (en inglés) o llame al 800-906-9887.
Herramienta de localización VITA/TCE (en inglés)
Al buscar un centro TCE, tenga en cuenta que la mayoría son operados por el programa de Ayuda Tributaria de la Fundación AARP.
IRS Inflation Reduction Act Strategic Operating Plan | Internal Revenue Service
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Tax professionals | FTB.ca.gov
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 Website Accessibility Certification 

We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors. 

Agency
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Certification date
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Accessible Technology Program

The undersigned certify that, as of July 1, 2023, the website of the Franchise Tax Board is designed, developed, and maintained to be accessible. This denotes compliance with the following:

California Government Code Sections 7405, 11135, and 11546.7
Web Content Accessibility Guidelines 2.1 published by the Web Accessibility Initiative of the World Wide Web Consortium
At a minimum Level AA success criteria.


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	Chief Information Officer
Help with disaster relief | FTB.ca.gov
A22: Notices of a balance due are scheduled to be mailed out starting early December 2023.

 Q23: What do taxpayers need to do if they receive a notice they do not agree with?
 

A23: If a taxpayer receives a notice they do not agree with, they should contact FTB. They can visit our website at www.ftb.ca.gov and search âcontact usâ to review our contact options. There, taxpayers can connect with us utilizing electronic chat. Taxpayers can also call us weekdays from 8 AM to 5 PM at 800-852-5711 or if calling from outside of the US at 916-845-6500.

 Q24: What returns and payments qualify for the Nov. 16 deadline?
 

A24: Eligible returns and payments include:

2022 individual income tax returns and payments normally due on April 18, 2023.
Quarterly estimated tax payments normally due on April 18, 2023, June 15, 2023, and Sept. 15, 2023.
Calendar-year 2022 partnership, limited liability company, and S corporation tax returns and payments normally due on March 15, 2023.
Calendar-year 2022 corporate and fiduciary income tax returns and payments normally due on April 18, 2023.
Calendar-year 2022 returns filed by tax-exempt organizations normally due on May 15, 2023.
Passthrough Entity Elective Tax that is due on March 15, 2023, or June 15, 2023.

 Q25: What returns and payments do not qualify for the Nov. 16 deadline?
 

A25: Please see A24 above for the income tax returns and payments that qualify for the Nov. 16 relief. The 2022 LLC annual tax (normally due on April 15, 2022, for calendar year filers) and the 2022 LLC estimated annual fee (normally due on June 15, 2022, for calendar year filers) do not qualify for the California severe winter storm postponement (December 27, 2022, through November 16, 2023). Like the IRS there are a couple of information returns that do not qualify for the postponed due date. For more information visit IRS postpones tax-filing and tax-payment deadline.
납세자 권리장전 | Internal Revenue Service
납세자들은 법률과 IRS (연방국세청) 절차 및 모든 세무 양식, 지침, 간행물, 고지 및 통신문 등에 대하여 명확한 설명을 들을 권리가 있습니다. 아울러 자신의 세금 계정에 대한 IRS의 결정을 통보 받고 그 결과에 대하여 명확한 설명을 받아볼 권리가 있습니다. 
법규 준수를 위한 알 권리에 관한 정보
우수한 서비스를 받을 권리
납세자는 IRS와 상대할 때 신속하고 친절하고 전문적인 지원을 받을 권리가 있으며 여기에는 이해하기 쉬운 언어로 설명을 듣고, IRS로부터 이해하기 쉬운 명확한 통신문을 받고, 부적절한 서비스에 대하여 감독자에게 말할 수 있는 권리가 포함됩니다.