IRS Tax News

  • 28 Feb 2020 12:01 PM | Anonymous

    WASHINGTON — The Internal Revenue Service is reminding taxpayers today that the best way to check on their tax refund is by using the “Where’s My Refund?” tool at IRS.gov or through the IRS2Go Mobile App.

    This news release is part of a group of IRS tips called the Tax Time Guide. The guide is designed to help taxpayers as they near the April 15 tax filing deadline.

    As of Feb. 21, the IRS had already issued more than 37.4 million refunds averaging $3,125.

    While the majority of tax refunds are issued within 21 days, some may take longer. Just as each tax return is unique and individual, so is each taxpayer's refund. There are a few things taxpayers should keep in mind if they are waiting on their refund but hear or see on social media that other taxpayers have already received theirs.

    The IRS works hard to issue refunds as quickly as possible, but some tax returns take longer to process than others. Many different factors can affect the timing of your refund after we receive your return. Also, remember to take into consideration the time it takes for your financial institution to post the refund to your account or for you to receive it by mail.

    There are several reasons a tax refund may take longer:

    • Some tax returns require additional review.
    • The return may include errors or be incomplete.
    • The return could be affected by identity theft or fraud.
    • The return includes a claim for the Earned Income Tax Credit or Additional Child Tax Credit.
    • The time between the IRS issuing the refund and the bank posting it to an account since many banks do not process payments on weekends or holidays.

    The IRS will contact taxpayers by mail if more information is needed to process a return. 

    Fast and easy refund updates

    Taxpayers can use “Where’s My Refund?” to start checking on the status of their return within 24 hours after the IRS acknowledges receipt of an electronically filed return or four weeks after the taxpayer mails a paper return. The tool’s tracker displays progress through three phases: (1) Return Received; (2) Refund Approved; and (3) Refund Sent. To use it a taxpayer must enter their Social security number or ITIN, their filing status and the exact whole dollar amount of their refund. The IRS updates “Where’s My Refund?” once a day, usually overnight, so there’s no need to check more frequently.

    Ignore refund myths

    Some taxpayers mistakenly believe they can expedite their refund by ordering a tax transcript, calling the IRS or calling their tax preparer. Ordering a tax transcript will not help a taxpayer get their refund faster or find out when they’ll get their refund. The information available on “Where’s My Refund?” is the same information available to IRS telephone assistors.

    Filing electronically and using direct deposit is the fastest and safest way to file an accurate return and receive a tax refund. More than four out of five tax returns are expected to be filed electronically, with a similar proportion of refunds issued through direct deposit.

    Most taxpayers who want to prepare their own returns can file electronically for free with IRS Free File. Alternatively taxpayers who qualify can get free tax help from trained volunteers at community sites around the country.

    Taxpayers can use several options to help find a paid tax preparer. One resource is Choosing a Tax Professional, which includes a list of consumer tips for selecting a tax professional.

    The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications is a free searchable and sortable database. It includes the name, city, state and zip code of credentialed return preparers who are CPAs, enrolled agents or attorneys, as well as those who have completed the requirements for the IRS Annual Filing Season Program. A search of the database can help taxpayers verify credentials and qualifications of tax professionals.

    Taxpayers can find answers to questions, forms and instructions and easy-to-use tools online at IRS.gov anytime. No appointment required and no waiting on hold.

  • 27 Feb 2020 9:28 AM | Anonymous

    WASHINGTON — The Internal Revenue Service’s Low Income Taxpayer Clinic (LITC) Program Office has issued its annual program report. The report describes how LITCs provide representation, education, and advocacy for taxpayers who are low income or speak English as a second language (ESL).

    The LITC Program is a federal grant program administered by the Taxpayer Advocate Service, led by the Acting National Taxpayer Advocate, Bridget Roberts.  LITCs represent individuals whose incomes are below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. They can represent taxpayers in court as well as within the IRS. They also can provide information about taxpayer rights and responsibilities in different languages for ESL taxpayers. LITCs provide services for free or a small fee. They receive IRS grants but work independently to assist and advocate for taxpayers.

    During 2018, LITCs represented 19,513 taxpayers dealing with an IRS tax controversy. They helped taxpayers secure more than $4.7 million in tax refunds and reduced taxpayers’ liabilities by nearly $124 million. They also brought more than 4,200 taxpayers back into payment compliance.

    Through outreach and education activities, LITCs strived to ensure individuals understood their rights as U.S. taxpayers by conducting more than 1,700 educational activities that were attended by over 16,600 persons. More than 1,800 volunteers contributed to the success of LITCs by contributing nearly 57,000 hours of their time. More than two-thirds of the volunteers were attorneys, certified public accountants, or enrolled agents.

    LITCs used a variety of approaches to successfully advocate for taxpayers. These included utilizing collection alternatives to resolve issues administratively within the IRS litigating cases in the United States Tax Court and other federal courts, and elevating systemic issues through the Taxpayer Advocate Service’s Systemic Advocacy Management System. Below is just one example of how an LITC assisted taxpayers in need:

    The taxpayers were a senior couple with no children. The husband had served in the military and was disabled during combat operations. He had a construction business, and together he and his wife invested large amounts of time and money into renovating their home into a bed and breakfast. After years of financial setbacks, the couple lost their home and long-time business, and incurred a large outstanding federal tax debt. The taxpayers filed for bankruptcy protection.

    At that time, they were living on a fixed income of Social Security and a small Veterans Administration pension in a subsidized senior apartment that they were told they could not live in if they had more than $10,000 in tax debt. The couple came to an LITC after they began receiving certified mail notices from the IRS about the federal tax debt. The LITC called the IRS to request a 60-day hold on collection while the taxpayers gathered documents for an Offer-In-Compromise (OIC). The couple then received a notice of intent to levy their Social Security benefits, and the LITC requested a Collection Due Process hearing, where it helped the couple settle its entire federal tax debt with an OIC for $1. The taxpayers returned a customer satisfaction survey to the LITC and acknowledged the work of the staff attorney by saying, “Wonderful you have such a smart, kind, and caring man on your staff. Thank you so much for everything.”

    The full report contains extensive details about the LITC Program and more extraordinary stories about the representation that LITCs provide. It also details the results that LITCs achieved on behalf of their clients.

    2020 Grant Recipient List
    Through the LITC Program, the IRS awards matching grants of up to $100,000 per year to qualifying organizations. The Internal Revenue Service today announced $11.6 million in matching grants to 131 recipients across the country for development, expansion or continuation of LITCs for the 2020 grant year. IRS Publication 4134, Low Income Taxpayer Clinic List (PDF), provides information about LITCs by geographic area, including contact information and details about the languages, in addition to English, in which each LITC offers services. Publication 4134 is available at IRS.gov.

    The grant year began on Jan. 1 and ends on Dec. 31. 

  • 26 Feb 2020 2:14 PM | Anonymous

    WASHINGTON ― The Internal Revenue Service reminds taxpayers that it is processing tax returns claiming benefits extended or changed by recent legislation. Most taxpayers can file when they are ready – and as they normally would – if they are eligible for one or more of these benefits and claim them on their 2019 federal tax return.

    Taxpayers can get the most out of various tax benefits and get useful tips on preparing their 2019 federal income tax returns by consulting a free, comprehensive tax guide available on IRS.gov. Publication 17, Your Federal Income Tax, features an in-depth look at on tax changes for 2019 including recent legislative changes and covers the general rules for filing a federal income tax return. It supplements the information contained in the tax form instruction booklet. This 277-page guide – available online as a PDF, HTML or eBook − also provides thousands of interactive links to help taxpayers quickly get answers to their questions.

    Certain individual tax provisions extended

    • Deduction for above-the-line qualified tuition and related expenses claimed on Form 8917, Tuition and Fees Deduction
    • Deduction for mortgage insurance premiums treated as qualified residence interest, claimed on Schedule A, Itemized Deductions
    • Deduction for unreimbursed medical and dental expenses as the floor was lowered to 7.5% of adjusted gross income and claimed on Schedule A, Itemized Deductions
    • Credit for nonbusiness energy property claimed on Form 5695, Residential Energy Credits
    • Income exclusion for canceled debt for qualified principal residence indebtedness where the taxpayer defaulted on a mortgage that they took out to buy, build or substantially improve their main home claimed on Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness

    Kiddie Tax modification

    Recent legislation also modified the rules related to what’s commonly called the “Kiddie Tax” for certain children who may be able to calculate their tax based on the tax rate of the child’s parent. For tax year 2019, taxpayers can elect this alternative application for the tax on their unearned income by completing Form 8615, Tax for Certain Children Who Have Unearned Income, differently depending on their election. See the Form 8615 instructions for Part II Tax for more information. Taxpayers who make this election for 2019 must include a statement with their return specifying “election to modify tax of unearned income.” The statement can be made on the return (for example, on line 7 or at the top of Form 8615) or on an attachment filed with the return.

    Disaster tax relief

    Disaster tax relief was also enacted for those affected by certain Federally declared disasters. This includes an increased standard deduction based on qualified disaster losses and an election to use 2018 earned income to figure the 2019 earned income credit and additional child tax credit.

    Certain taxpayers affected by federally declared disasters may be eligible for an automatic 60-Day extension for filing, paying their taxes, and other administrative deadlines.

    Special rules may apply for taxpayers who received a distribution from an individual retirement arrangement, profit-sharing plan or retirement plan and their main home was in one of the federally declared disaster areas eligible for these special rules.

    Amended returns

    Three tax laws were enacted on Dec. 20, 2019. The Taxpayer Certainty and Disaster Tax Relief Act of 2019 extended certain previously expired tax benefits to 2018 and 2019 and provided tax relief for certain incidents federally declared as disasters in 2018 and 2019. The extended benefits and the disaster relief may now be claimed on 2018 and 2019 tax returns, by those who qualify.

    The Setting Every Community Up for Retirement Enhancement Act of 2019 (the SECURE Act) made other changes, such as increasing the penalty for failing to file a tax return and modifying the rules related to the taxation of unearned income of certain minor children. The SECURE Act relaxed certain retirement plan contribution and distribution requirements beginning Jan. 1, 2020.

    While the IRS has released the vast majority of tax year 2019 products, the IRS must also update 2018 tax products affected by these legislative changes. Taxpayers may have to file an amended return to claim these benefits on their 2018 return. See Form 1040-X, Amended U.S. Individual Income Tax Return, and its instructions at IRS.gov/Form1040X. Impacted 2018 forms, instructions and schedules are being revised to reflect the legislation enacted Dec. 20, 2019. The updated 2018 revisions will be posted to IRS.gov for taxpayers to file amended returns accurately.

    The IRS works closely with tax professionals and partners in the tax return preparation and tax software industries to prepare for and address issues that may occur during the filing season. This ongoing collaboration ensures that taxpayers can continue to rely on the IRS, tax professionals and tax software programs when it’s time to file their returns. As always, filing electronically and choosing direct deposit is the fastest, most accurate and most convenient way to receive a tax refund.

  • 25 Feb 2020 2:34 PM | Anonymous

    WASHINGTON — Whether on home computers or mobile devices, the number of taxpayer visits to IRS.gov continues to grow year after year. Millions of taxpayers take advantage of the easy-to-use tools available 24 hours a day on the official website − IRS.gov.

    IRS.gov is home to IRS Free File, “Where’s My Refund?”, the Tax Withholding Estimator and a host of other convenient applications.

    The Tax Time Guide is series of news releases designed to help taxpayers get the information they need to file an accurate tax return. Additional help is available in Publication 17, Your Federal Income Tax, available on IRS.gov.

    Research is easier with tools like the Interactive Tax Assistant (ITA), a tax law resource that works using a series of questions and provides responses. There are also answers for Frequently Asked Questions.

    Tax information is also available in Spanish Español; Chinese 中文; Korean 한국어; Russian Pусский; and Vietnamese TiếngViệt.

    Online account tool
    Taxpayers can use the View Your Account tool to see their tax account. Information such as a payoff amount, the balance for each tax year owed, up to 24 months of their payment history and key information from their current tax year return as originally filed.

    ‘Where’s My Refund?’
    Taxpayers can easily find the most up-to-date information about their tax refund using the "Where’s My Refund?" tool on IRS.gov and on the official IRS mobile app, IRS2Go. Within 24 hours after the IRS acknowledges receipt of an e-filed return, or four weeks after a paper return is mailed, taxpayers can start checking on the status of their refund.

    Finding free tax return preparation
    The Volunteer Income Tax Assistance (VITA) program offers free tax help to individuals who generally make $56,000 or less, persons with disabilities, the elderly and individuals with limited English proficiency who need assistance in preparing their taxes. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those age 60 and older.

    Eligible taxpayers can find the nearest community-based site staffed by IRS trained and certified volunteers using the VITA/TCE Site Locator. There, they can get their tax returns prepared and filed electronically without charge.

    Free DIY tax preparation
    The IRS Free File program, available only through IRS.gov, offers 70% of all taxpayers the choice of 10 brand-name tax preparation software packages to use at no cost. The software does all the work of finding deductions, credits and exemptions for which the taxpayer qualifies. It is free for those who earned $69,000 or less in 2019. Some of the Free File packages also offer free state tax return preparation.

    Any taxpayer, regardless of income, who is comfortable preparing their own taxes can use Free File Fillable Forms. This electronic version of paper IRS tax forms is also used to file tax returns online.

    Finding a tax professional
    The taxpayer is responsible for the accuracy of their tax return and should choose their tax professional carefully. Tax return preparers have differing levels of skills, education and expertise. There is a searchable directory on IRS.gov to help taxpayers find a tax professional in their area. The list can be sorted by credentials and qualifications.

    Get a tax return transcript
    A Tax Return Transcript shows most line items from an original tax return, along with any forms and schedules, but not changes made after it was filed. The Get Transcript tool is free and available on IRS.gov. Taxpayers can view, print or download their tax transcripts after the IRS has processed the return. The IRS redesigned tax transcripts to partially mask all personally identifiable information for any person or entity on the 1040-series tax return. All financial entries remain fully visible. Ordering a tax transcript will not speed up a taxpayer’s refund or provide an updated refund date.

    How to make a tax payment
    Taxpayers should visit the “Pay” tab on IRS.gov to see their payment options. Most tax software products give taxpayers various payment options, including the option to withdraw the funds from a bank account. These include:

    • IRS Direct Pay offers taxpayers a free, fast, secure and easy way to make an electronic payment from their bank account to the U.S. Treasury.
    • Use an approved payment processor to pay by credit, debit card or digital wallet options for a fee. Make monthly or quarterly tax payments using IRS Direct Pay or through the Electronic Federal Tax Payment System.
    • Pay by cash at a participating retail store.

    Need more time to file?
    An extension of time to file a tax return does not grant an extension of time to pay taxes. Taxpayers should estimate and pay any owed taxes by the April 15 deadline to help avoid possible penalties. Taxpayers must file their extension request no later than the regular due date of their return.

    Individual tax filers, regardless of income, can use IRS Free File to electronically request an automatic tax-filing extension. This gives the taxpayer until Oct. 15 to file a return. To get the extension, the taxpayer must estimate their tax liability and should also pay any amount due.

    Can’t pay a tax bill?
    Everyone should file their 2019 tax return by the tax filing deadline regardless of whether or not they can pay in full. Taxpayers who can’t pay all their taxes have options including: 

    • Online Payment Agreement — Most individual taxpayers and many business taxpayers may qualify to use Online Payment Agreement to set up a payment plan. Available payment plan options include a full-pay agreement, a short-term plan of up to 120 days to pay in full, or a long-term monthly payment plan (installment agreement). The amount a taxpayer owes and their tax- filing compliance determines which payment plan options may be available. Taxpayers can setup a plan on IRS.gov/paymentplan in a matter of minutes. Setup fees may apply for some types of plans.
    • Delaying Collection — If the IRS determines a taxpayer is unable to pay, it may delay collection until the taxpayer's financial condition improves.
    • Offer in Compromise (OIC) — Taxpayers who qualify enter into an agreement with the IRS that settles their tax liability for less than the full amount owed.

    Face-to-face IRS help
    Nearly every tax issue can be resolved online or by phone, but some taxpayers still need face-to-face help from the IRS. All IRS Taxpayer Assistance Centers (TACs) provide service by appointment. To find the closest IRS TAC, enter a five-digit ZIP Code into the TAC Office Locator tool on IRS.gov. To schedule an appointment, call 844-545-5640. Taxpayers need valid photo identification and a taxpayer identification number, such as a Social Security number, to receive services.

    Tax Withholding Estimator
    The Tax Withholding Estimator is a tool on IRS.gov designed to help taxpayers determine how to have the right amount of tax withheld from their paychecks. The Tax Withholding Estimator will help determine if a taxpayer needs to adjust their withholding and submit a new Form W-4 to their employer. The IRS urges employees to perform a Paycheck Checkup using the Tax Withholding Estimator on IRS.gov. A Paycheck Checkup can help taxpayers see if they’re having their employer withhold the right amount of tax from their paychecks. Even taxpayers who changed their 2019 withholding should recheck their withholding now. A mid-year withholding change in 2019, for example, may have a different full-year impact in 2020. It’s a good idea to check withholding every year. In addition to changes in tax law, life events like marriage, divorce or adopting a child, can have an effect on withholding, too.

  • 24 Feb 2020 1:20 PM | Anonymous

    WASHINGTON – The Internal Revenue Service announced today that Brendan O’Dell will serve as the agency’s new promoter investigations coordinator.
     
    O’Dell, currently a senior advisor in the IRS Large Business & International (LB&I) Division, will coordinate promoter activity across the agency and will serve as the point person for Commissioner Chuck Rettig and IRS leadership on promoter investigations. He will serve in a temporary detail assignment as coordinator, and the IRS anticipates it will begin a national search in the near future for a person to permanently fill the position.
     
    He will work with the IRS business units, the Office of Professional Responsibility, Criminal Investigation, Chief Counsel and other IRS offices to ensure coordination of ongoing investigations and develop new approaches to identify promoters of aggressive tax arrangements. O’Dell will also assist IRS business units in developing and resolving cases both individually and with a view toward strategic promoter enforcement.
     
    “Brendan brings a strong set of skills and experience from inside and outside the IRS, which will be an asset in this important new position,” said Sunita Lough, IRS Deputy Commissioner for Services and Enforcement. “He will play a leading role coordinating promoter investigations, an emerging priority concern for the IRS to help improve compliance and ensure fairness in the tax system.”
    O’Dell will report directly to Lough’s office, beginning the assignment in early April.
     
    In his current position, O’Dell advises the LB&I Commissioner on strategic issues impacting LB&I and supports the Director of LB&I’s Pass‐Through Entities Practice Area.
     
    Prior to joining LB&I, O’Dell was an attorney‐advisor to the Tax Legislative Counsel in the Office of Tax Policy at the Department of the Treasury from 2016‐2019. In the Office of Tax Policy, O’Dell was responsible for IRS procedure and administration issues and was the lead Treasury attorney responsible for the development of the regulations and other guidance implementing the Centralized Partnership Audit Regime enacted in 2015.
     
    Prior to joining the Treasury Department, he spent a number of years in private practice, focusing on tax controversy and tax litigation. O’Dell received his J.D. from Georgetown University Law Center and his B.S. from St. Lawrence University.

  • 24 Feb 2020 1:19 PM | Anonymous

    WASHINGTON — The Internal Revenue Service has released its newly-revised tax guide, designed to help members of the military understand the many special tax benefits available to them under the law.

    Publication 3, Armed Forces’ Tax Guide, now posted on IRS.gov, is packed with useful filing tips for any member of the military, including reservists and the National Guard, regardless of whether they are stationed in the U.S. or abroad.

    Among other things, this free publication describes the provision allowing armed forces reservists to deduct their reservist-related travel expenses, regardless of whether they itemize their deductions. It also describes the moving expense deduction still available to active-duty members of the military in connection with a change of station.

    The publication covers the special benefits available to those serving in a combat zone, including the full or partial exclusion of combat pay and special rules for determining the IRA contribution limit. Also included in this publication are special rules for figuring the Earned Income Tax Credit for low-and moderate-income workers and families and the extended deadlines available for filing returns, paying taxes and claiming refunds.

    To view or download this free publication, visit IRS.gov/pub3.

    More resources:

  • 24 Feb 2020 10:13 AM | Anonymous

    WASHINGTON — The Internal Revenue Service issued proposed regulations on the business expense deduction for meals and entertainment following changes made by the Tax Cuts and Jobs Act (TCJA).

    The 2017 TCJA eliminated the deduction for any expenses related to activities generally considered entertainment, amusement or recreation. It also limited the deduction for expenses related to food and beverages provided by employers to their employees.

    These proposed regulations address the elimination of the deduction for expenditures related to entertainment, amusement or recreation activities and provide guidance to determine whether an activity is considered to be entertainment. The proposed regulations also address the limitation on the deduction of food and beverage expenses.

    The proposed regulations affect taxpayers who pay or incur expenses for meals or entertainment. These proposed regulations generally follow Notice 2018-76, issued on Oct. 15, 2018, which provided transitional guidance on the deductibility of expenses for certain business meals.

    Taxpayers affected by this change and other interested parties may submit comments on the proposed regulations. The IRS will hold a public hearing on these proposed regulations on April 7, 2020.

  • 21 Feb 2020 1:14 PM | Anonymous

    Notice 2020-13 provides for adjustments to the limitation on housing expenses for purpose of section 911 of the Internal Revenue Code.  These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States.  Further, if the limitation on housing expenses is higher for taxable year 2020 than the adjusted limitations on housing expenses provided in Notice 2019-24, qualified taxpayers may apply the adjusted limitations for taxable year 2020 to their 2019 taxable year.  

    Notice 2020-13 will be in IRB:  2020-11, dated March 9, 2020.

  • 21 Feb 2020 12:17 PM | Anonymous

    Revenue Procedure 2020-13 provides procedures applicable to a taxpayer in a farming business regarding the application of § 263A of the Internal Revenue Code (Code).  Prior to the enactment of Public Law 115-97, 131 Stat. 2054 (December 22, 2017), commonly referred to as the Tax Cut and Jobs Act (TCJA), a taxpayer in a farming business could elect under § 263A(d)(3) to have § 263A not apply to certain plants produced by the taxpayer’s farming business.  Section 13102 of the TCJA added new § 263A(i) to the Code, which provides that § 263A does not apply to a taxpayer, other than a tax shelter (as defined in § 448(d)(3) of the Code), for a taxable year in which the taxpayer qualifies as a small business taxpayer by satisfying the gross receipts test in § 448(c) of the Code.  This revenue procedure provides the exclusive procedures for a taxpayer that qualifies for the § 263A(i) small business taxpayer exemption to revoke its prior election under § 263A(d)(3) and apply the exemption under § 263(i) in the same taxable year.  In addition, this revenue procedure provides the exclusive procedures for a taxpayer that qualified for and wishes to make an election under § 263A(d)(3) in the same taxable year that it no longer qualifies for the exemption under § 263A(i).

    Revenue Procedure 2020-13 will be in IRB:  2020-11, dated March 9, 2020.

  • 21 Feb 2020 12:15 PM | Anonymous

    WASHINGTON – The Treasury Department and Internal Revenue Service today issued Revenue Procedure 2020-13 providing procedures for farmers who have elected out of certain capitalization rules and want to apply the small business taxpayer exemption in the same taxable year.

    The Tax Cuts and Jobs Act (TCJA) added a provision exempting small business taxpayers from the capitalization rules under section 263A. A taxpayer, other than a tax shelter, qualifies as a small business taxpayer by satisfying the gross receipts test for the taxable year. To satisfy the gross receipts test, a farming business must have gross receipts of $25 million or less for taxable years beginning in 2018, and $26 million or less for taxable years beginning in 2019.  

    Unlike the section 263A(d)(3) election, the small business taxpayer exemption does not require the special rules for the use of the Alternative Depreciation System (ADS) or characterization of certain property as section 1245 property.

    Today’s guidance provides procedures for farmers to revoke their election under section 263A(d)(3) and apply the small business taxpayer exemption under section 263A(i) in the same taxable year. It also provides procedures for eligible farmers that want to make an election under section 263A(d)(3) in the same taxable year that they no longer qualify as small business taxpayers.

    Updates on the implementation of the TCJA can be found on the Tax Reform page of IRS.gov.

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