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Internal Revenue Service (IRS)

 

IRS reminder to disaster victims with extensions: File 2022 returns by Feb. 15; all or parts of 8 states and 2 territories affected

The Internal Revenue Service today reminded disaster-area taxpayers who received extensions to file their 2022 returns that these returns are due on Feb. 15, 2024.

Eligible taxpayers were those affected by various disasters that occurred between Aug. 8 and Oct. 9, 2023. This included Hurricane Idalia, Hurricane Lee, Tropical Storm Bolaven, the wildfires in Hawaii, the seawater intrusion in Louisiana and storms and flooding in Illinois. For extension filers, payments on these returns were not eligible for the additional time because they were originally due last spring before any of these disasters occurred. 

Locations that qualify for the Feb. 15 filing deadline:
•    Forty-nine counties in Florida.
•    Thirty-two counties In Georgia.
•    All of Guam.
•    Maui and Hawaii counties in Hawaii.
•    Cook County in Illinois.  
•    Five parishes in Louisiana
•    All 16 counties in Maine.
•    All 14 counties in Massachusetts
•    Six islands in the Northern Mariana Islands
•    All 46 counties in South Carolina.

The IRS normally provides relief, including postponing various tax filing and payment deadlines, for any area designated by the Federal Emergency Management Agency (FEMA). As long as their address of record is in a disaster-area locality, individual and business taxpayers automatically get the extra time, without having to ask for it. The current list of eligible localities is always available on the disaster relief page on IRS.gov.

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. This also includes workers who assisted with relief activities who are affiliated with a recognized government or philanthropic organization.

Besides those who received extensions to file their 2022 returns, there are other returns, payments and time-sensitive tax-related actions that also qualify for the Feb. 15 deadline. For details, see the IRS disaster relief page, especially the disaster relief announcements for each state and territory.

The tax relief is part of a coordinated federal response to the damage caused by these disasters and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.

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Recordatorio del IRS para víctimas de desastres con extensiones: presente declaraciones de 2022 antes del 15 de febrero; ocho estados y dos territorios afectados

El Servicio de Impuestos Internos les recordó hoy a los contribuyentes ubicados en áreas de desastre declaradas por el gobierno federal que recibieron extensiones para presentar sus declaraciones de 2022, que estas declaraciones vencen el 15 de febrero de 2024.

Los contribuyentes elegibles fueron aquellos afectados por varios desastres que ocurrieron entre el 8 de agosto y el 9 de octubre de 2023. Esto incluyó los huracanes Idalia y Lee, la tormenta tropical Bolaven, los incendios forestales en Hawái, la intrusión de agua de mar en Luisiana y las tormentas e inundaciones en Illinois. Para quienes declaran impuestos con una extensión, los pagos de estas declaraciones no eran elegibles para el tiempo adicional porque originalmente debían pagarse la primavera pasada antes de que ocurriera cualquiera de estos desastres.

Ubicaciones que califican para la fecha límite de presentación del 15 de febrero:

•    49 condados en Florida
•    32 condados en Georgia
•    Todo Guam
•    Condados de Maui y Hawái en Hawái
•    Condado de Cook en Illinois
•    5 parroquias en Luisiana
•    Los 16 condados de Maine
•    Los 14 condados de Massachusetts
•    6 islas en las Islas Marianas del Norte
•    Los 46 condados de Carolina del Sur

Normalmente, el IRS brinda alivio, incluido el aplazamiento de varios plazos de presentación y pago de impuestos, para cualquier área designada por la Agencia Federal para el Manejo de Emergencias (FEMA). Siempre que su dirección registrada esté en una localidad del área del desastre, los contribuyentes individuales y comerciales obtienen automáticamente el tiempo adicional, sin tener que solicitarlo. La lista actual de localidades elegibles siempre está disponible en la página de alivio en situaciones de desastre en IRS.gov.

Además, el IRS trabajará con cualquier contribuyente que viva fuera del área del desastre, pero cuya documentación necesaria para cumplir con una fecha límite que ocurra durante el período de aplazamiento se encuentre en el área afectada. Los contribuyentes que califiquen para recibir ayuda y que vivan fuera del área del desastre deben comunicarse con el IRS al 866-562-5227. Esto también incluye a los trabajadores que ayudaron con actividades de ayuda y que están afiliados a un gobierno reconocido o a una organización filantrópica.

Además de aquellos que recibieron prórrogas para presentar sus declaraciones de 2022, hay otras declaraciones, pagos y acciones relacionadas con impuestos urgentes que también califican para la fecha límite del 15 de febrero. Para obtener más detalles, consulte la página de ayuda en casos de desastre del IRS, especialmente los anuncios de ayuda en casos de desastre para cada estado y territorio.

El alivio tributario es parte de una respuesta federal coordinada a los daños causados por estos desastres y se basa en evaluaciones de daños locales realizadas por FEMA. Para obtener información acerca de recuperación ante desastres, visite desastreassistance.gov.

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国税局提醒可延期报税的受灾民众:2月15日之前提交2022年的税表;这包括全部或部分受到影响的8个州和2个区域

美国国税局今天提醒已获延期提交 2022 年税表的灾区纳税人,这些税表的申报截止日为 2024 年 2 月 15 日。

符合资格的纳税人是那些受到在2023年8月8日至10月9日期间发生的各种灾害影响的人。这包括了飓风伊达利亚、飓风李、热带风暴波拉文、夏威夷山火、路易斯安那州海水入侵以及伊利诺伊州的风暴和洪水。对于延期申报者来说,这些税表的付款不符合延期条件,因为它们最初是在去年春天这些灾难发生之前到期的。

符合2月15日报税截止日资格的区域:
•    佛罗里达州(英文)的49个县。
•    乔治亚州(英文)的32个县。
•    关岛(英文)全境。
•    夏威夷州(英文)的毛伊和夏威夷县。
•    伊利诺伊州(英文)的库克县。
•    路易斯安那州(英文)的5个教区。
•    缅因州(英文)所有16 个县。
•    马萨诸塞州(英文)所有 14 个县。
•    北马里亚纳群岛(英文)的6个岛屿。
•    南卡罗来纳州的所有46 个县。


国税局通常会为联邦紧急事务管理局(FEMA) 指定的任何地区提供救宽减,包括推迟各种报税和缴税截止日。个人和企业纳税人只要记录地址位于灾区,就自动获得额外时间,而无需进行申请。当前符合条件的地区列表可在 IRS.gov上的灾难宽减页面找到。

此外,如果纳税人居住在灾区之外、但其为了赶上截止日所必需的记录位于灾区,且此截止日在此宽限期内的话,国税局也将给与协助。居住在灾区以外的有资格获得宽减的纳税人需致电866-562-5227来联系国税局。这也包括协助救灾活动、隶属于公认的政府或慈善机构的员工。

除了那些获得延期提交 2022 年税表的人之外,还有其它税表、付款和时间敏感的税务相关行动也符合 2 月 15 日截止日的资格。详情请参阅国税局灾难宽减(英文)页面,特别是针对各州和区域的灾难宽减公告。

税收宽减是联邦针对这些灾难造成的损失所采取协调应对措施的一部分,基于FEMA针对当地的灾难损失评估。有关灾难恢复的信息,请访问 disasterassistance.gov(英文)

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The IRS had a recent policy change regarding the processing of the newly filed pandemic-era relief program Employee Retention Credit (ERC) claims. On September 14, 2023, IRS Commissioner Danny Werfel ordered an immediate moratorium on processing new ERC claims. This policy will run through at least December 31, 2023. TAS will continue to advocate for processing of appropriate ERC claims filed by your constituents. We know many taxpayers desperately need these funds and TAS will be here to assist your constituents through this process.

We share some of the IRS’s concerns about inappropriate ERC claims; and we know businesses receiving ERC claims they are not entitled to will have to repay the claims and may face additional penalties.

 

Although there are challenges, we wanted to provide you an update to let you know we are working with the IRS on this issue and will continue to advocate for future cases where the taxpayer filed their ERC claim after September 14, 2023, with the caveat that the IRS has stated they will not process these new claims until after January 1, 2024.

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IRS Sets Jan. 23 As Official Start To 2023 Tax Filing Season; More Help Available For Taxpayers This Year

The IRS today announced Monday, Jan. 23, 2023, as the beginning of the nation's 2023 tax season when the agency will begin accepting and processing 2022 tax year returns.

  • More than 168 million individual tax returns are expected to be filed, with the vast majority of those coming before the April 18 tax deadline. People have three extra days to file this year due to the calendar.
  • This year’s due date is April 18, instead of April 15, because of the weekend and the District of Columbia’s Emancipation Day holiday, which falls on Monday, April 17.

 

  • The IRS recommends several things for people to keep in mind for a smooth filing experience this year, including: having the right information before filing, visiting IRS.gov first for questions, speeding refunds by filing electronically and choosing direct deposit.

 

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Scheduling Passport Services

 

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Filing Your 2021 Tax Return

This year, it’s especially important for individuals to electronically file a complete and accurate 2021 tax return any time before the October deadline, even if they requested a filing extension. They should not mail a paper return if they don’t have to.

The IRS is continuing to process a high volume of returns and expects taxpayers to file millions more 2021 tax returns around the Oct. 17 extension deadline. Filing electronically is fast, secure, convenient and the best way to avoid errors. Using e-file helps the IRS process returns, apply tax payments and issue refunds faster.

Still need to file a 2021 tax return?Click here.

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For Taxpayers — 8/26/22 Update

Because of delays and problems processing 2019 and 2020 returns, the IRS is waiving late-filing penalties for a broad range of returns. This waiver includes most Form 1040 and 1120 series returns, Forms 1041, 1065, 1066, 990-T, and 990-PF and accompanying information forms. Please note, however, this waiver does not cover penalties for late payment of tax. For a complete list of the affected returns and exceptions, see IRS Notice 2022-36 on IRS.gov.

 

Taxpayers must file their federal tax returns by September 30, 2022, to be eligible for this relief. Therefore, please urge any of your constituents who have not yet filed their 2019 and/or 2020 federal income tax returns to do so by that date. Late filing penalties will be charged on returns filed on or after October 1, 2022.

 

Taxpayers who are eligible for this relief don’t need to do anything. The IRS will automatically remove all eligible late-filing penalties on their 2019 and 2020 returns. If they previously paid a penalty eligible for removal, the IRS will automatically issue a refund (probably by mailing a check) and send a notice to the taxpayer’s last known address. Although the relief is not all inclusive, the IRS estimates well over 4 million penalties will be abated and over 1.5 million refunds will be generated.

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Tips For 2021 Tax Season

This will be a challenging filing season for many. The IRS has issued the following Fact Sheets to help people prepare complete and accurate 2021 returns:

IRS Fact Sheets can be found at Fact Sheets | Internal Revenue Service (irs.gov).

More resources and information on IRS.gov can be found at:

  • On February 9, the IRS announced a suspension of more than a dozen additional letters. This includes the mailing of automated collection notices normally issued when a taxpayer owes additional tax, and the IRS has no record of a taxpayer filing a tax return.
  • This filing season began with several million original and amended returns filed by individuals and businesses that had not been processed. The IRS is suspending these letters to help avoid confusion for taxpayers and tax professionals.
  • These automatic notices have been temporarily stopped until the backlog is worked through. The IRS will continue to assess the inventory of prior year returns to determine the appropriate time to resume the notices.
  • Important information and a list of the additional notices/letters being suspended is in IRS News Release 2022-31, IRS continues work to help taxpayers; suspends mailing of additional letters.

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Information On Economic Impact Payments (EIP)

Key Points:

  • The eighth batch of Economic Impact Payments disbursed under the American Rescue Plan are now being delivered
  • This batch includes over 1.1 million payments totaling over $2 billion
  • More than 585,000 payments, with a value of over $1.2 billion, went to eligible individuals for whom the IRS did not previously have information to issue an Economic Impact Payment but who recently filed a tax return
  • More than 570,000 “plus up” payments, with a value of nearly $1 billion, went to people who earlier this year received payments based on their 2019 tax returns but are eligible for a new or larger payment based on their recently processed 2020 tax returns
  • This brings total EIPs disbursed under the ARP so far to approximately 164 million payments, with a total value of approximately $386 billion

 

The IRS will continue to make Economic Impact Payments on a weekly basis. Ongoing payments will be sent to eligible individuals for whom the IRS previously did not have information to issue a payment but who recently filed a tax return, as well to people who qualify for “plus-up” payments.

Individuals can check the Get My Payment tool on IRS.gov to see the payment status of these payments.

Additional information on Economic Impact Payments is available on IRS.gov.

For additional questions about the IRS or our services, please contact one of our offices!

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Advance Child Tax Credit Payments in 2021

The IRS is sending letters to more than 36 million families who may qualify for monthly Child Tax Credits; payments start July 15.

Key Points:

  • The IRS has begun sending letters to more than 36 million American families who, based on tax returns filed with the agency, may be eligible to receive monthly Child Tax Credit payments starting in July.
  • The expanded and newly-advanceable Child Tax Credit was authorized by the American Rescue Plan Act, enacted in March.
  • Families who are eligible for advance Child Tax Credit payments will receive a second, personalized letter listing an estimate of their monthly payment, which begins July 15.
  • Most families do not need to take any action to get their payment. Normally, the IRS will calculate the payment amount based on the 2020 tax return. If that return is not available, either because it has not yet been filed or it has not yet been processed, the IRS will instead determine the payment amount using the 2019 return.
  • Eligible families will begin receiving advance payments, either by direct deposit or check. The payment will be up to $300 per month for each qualifying child under age 6 and up to $250 per month for each qualifying child ages 6 to 17.
  • The IRS will issue advance Child Tax Credit payments on July 15, Aug. 13, Sept. 15, Oct. 15, Nov. 15 and Dec. 15.
  • The IRS urges individuals and families who haven’t yet filed their 2020 return – or 2019 return – to do so as soon as possible so they can receive any advance payment they’re eligible for.
  • Filing soon will also ensure that the IRS has their most current banking information, as well as key details about qualifying children. This includes people who don’t normally file a tax return, such as families experiencing homelessness, the rural poor, and other underserved groups.
  • For most people, the fastest and easiest way to file a return is by using the Free File system, available only on IRS.gov.
  • Throughout the summer, the IRS will be adding additional tools and online resources to help with the advance Child Tax Credit. One of these tools will enable families to unenroll from receiving these advance payments and instead receive the full amount of the credit when they file their 2021 return next year.
  • The IRS has created a special Advance Child Tax Credit 2021 page at IRS.gov/childtaxcredit2021, designed to provide the most up-to-date information about the credit and the advance payments. In the next few weeks, the page will include an online Child Tax Credit Update Portal.

You can find the currently available information and more details at Advance Child Tax Credit Payments in 2021 on IRS.gov. As noted above, information on this IRS.gov page will be updated as more details are available.

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Offer In Compromise

An offer in compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can't pay your full tax liability, or doing so creates a financial hardship. The IRS may consider your unique set of facts and circumstances:

  • Ability to pay;
  • Income;
  • Expenses; and
  • Asset equity.

The IRS generally approves an offer in compromise when the amount offered represents the most they can expect to collect within a reasonable period of time. Explore all other payment options before submitting an offer in compromise. The Offer in Compromise program is not for everyone. If you hire a tax professional to help you file an offer, be sure to check his or her qualifications.

Use this tool to see if you may be eligible for an offer in compromise (OIC).

For more information on the Offer in Compromise program, visit IRS.gov.